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<h1>Calcutta High Court: Notice under Income-tax Act premature due to pending legal proceedings</h1> The High Court of Calcutta ruled in favor of the petitioner, finding the notice issued under section 269D(1) of the Income-tax Act premature due to ... Acquisition Of Property To Prevent Evasion Of Tax, Auction Sale The High Court of Calcutta ruled in favor of the petitioner, finding the notice issued under section 269D(1) of the Income-tax Act premature as the title of the property in question was still pending due to ongoing legal proceedings. The court directed the respondents to recall and withdraw the notice without costs, with a stay of six weeks on the order's operation.