Section 263 notice usually does not merit writ interference where explanation and statutory appeal remain available.

A section 263 notice under the Income-tax Act generally does not justify writ interference where the assessee can file an explanation in response and, if an adverse revisional order is later passed, pursue the statutory appeal to the ITAT. The note also records that section 263(2) imposes a limitation period, so if no order is passed within the prescribed time, the notice lapses. On that basis, writ relief was not warranted and the challenge was not entertained.

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Issues: Whether any writ relief was called for against the notice under section 263 of the Income-tax Act, 1961, and the consequential challenge to the assessment observations, when the petitioner had an opportunity to submit an explanation and pursue the statutory appellate remedy if an adverse order were passed.

Analysis: The notice under section 263 did not, by itself, call for interference in writ jurisdiction. The petitioner could submit an explanation to the notice, and if an adverse order was made, the statute provided an appeal to the Income-tax Appellate Tribunal. The Court also noted that, having regard to the limitation under section 263(2), if no order had been passed within the prescribed time, the notice itself would lapse.

Conclusion: No writ order was warranted; the challenge was not entertained and the petition was dismissed.

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