Writ petition against Section 263(1) show-cause notice dismissed as not maintainable, petitioner directed to submit objections The Punjab & Haryana HC dismissed a writ petition challenging a show-cause notice under Section 263(1) of the Income Tax Act, 1961 for AY 2010-11. The ...
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Writ petition against Section 263(1) show-cause notice dismissed as not maintainable, petitioner directed to submit objections
The Punjab & Haryana HC dismissed a writ petition challenging a show-cause notice under Section 263(1) of the Income Tax Act, 1961 for AY 2010-11. The Court ruled that writ petitions are not maintainable against show-cause notices, directing the petitioner to submit objections instead. If an adverse order is passed thereafter, remedies would be available in accordance with law. The Court provided relief by directing that objections submitted by 05.12.2017 shall be considered on merits and in accordance with law.
The Punjab & Haryana High Court, through Hon'ble Justices Surya Kant and Sudhir Mittal, addressed a writ petition challenging a show-cause notice issued under Section 263(1) of the Income Tax Act, 1961, concerning re-assessment for Assessment Year 2010-11. The Court held that "no writ petition is maintainable against a show-cause notice." It emphasized that the petitioner may submit objections against the notice, and if an adverse order follows, remedies lie "in accordance with law." Consequently, the writ petition was dismissed as not maintainable. However, the Court directed that the petitioner's objections, if submitted by 05.12.2017, "shall be considered on merits and in accordance with law."
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