https://www.taxtmi.com/caselaws?id=202113 The court upheld the validity of exhibit P1 notice issued by the first respondent, dismissing challenges raised by the petitioners regarding jurisdiction, competence, and compliance with apex court dictum. The court affirmed the authority's right to seek information under sections 201(1), 201(1A), and 271C, ruling against interference and upholding the constitutionality of section 2(31) of the Income-tax Act. The writ petitions were dismissed, confirming the authority's power to request details for specified proceedings under the Income-tax Act. en-us Thu, 25 Feb 2010 00:00:00 +0530 Thu, 27 Dec 2012 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202113 The court upheld the validity of exhibit P1 notice issued by the first respondent, dismissing challenges raised by the petitioners regarding jurisdiction, competence, and compliance with apex court dictum. The court affirmed the authority's right to seek information under sections 201(1), 201(1A), and 271C, ruling against interference and upholding the constitutionality of section 2(31) of the Income-tax Act. The writ petitions were dismissed, confirming the authority's power to request details for specified proceedings under the Income-tax Act. Case-Laws Income Tax Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202113