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of <h1>Supreme Court affirms ruling setting aside deficient show cause notice in Income-tax Act proceeding</h1> <h3>Appropriate Authority of Income-Tax Versus Jagdish Electricians India P. Ltd. And Others</h3> The Supreme Court affirmed the High Court's ruling to set aside a show cause notice in an Income-tax Act proceeding, finding it deficient in specificity ... High Court was right in holding that the show cause notice issued was too vague and did not disclose the reasons thereof nor the material considered by the appropriate authority in reaching a tentative conclusion was disclosed and, therefore, the whole proceedings stood vitiated and thereby quashed the said notice The Supreme Court upheld the High Court's decision to quash a show cause notice in a proceeding under Chapter XX-C of the Income-tax Act, 1961, citing that the notice was too vague and lacked disclosure of reasons and material considered. The High Court referred to previous decisions and the Supreme Court dismissed the appeals accordingly.
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