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<h1>Court quashes notice due to harassment, citing appeal decision. Petitioner's explanation deemed futile.</h1> <h3>Mahesh Prasad Kedar Nath Versus Income-Tax Officer</h3> The HC of Allahabad allowed the writ petition, quashing the notice under section 186 due to harassment of the petitioner. The court noted previous grounds ... Interference By High Court, Writ The High Court of Allahabad allowed the writ petition and quashed the notice under section 186, stating that it amounted to uncalled for harassment of the petitioner. The court noted that the same grounds for cancellation of registration had been previously set aside in appeal for the assessment years 1975-76 and 1976-77. The court also mentioned that the principle of res judicata does not apply to tax proceedings, but in this case, it would be futile for the petitioner to submit an explanation given the Tribunal's previous rulings.