https://www.taxtmi.com/caselaws?id=204626 The High Court upheld the validity of the show-cause notice issued by the Income-tax Authorities, directing the appellant to respond to it. The Court determined that the Assessing Officer should decide the jurisdictional fact as a preliminary issue, following which the appellant could approach the High Court under Article 226 if dissatisfied. The Court clarified that the show-cause notice did not reflect prejudgment and emphasized the appellant's right to present its case before the Assessing Officer. en-us Mon, 13 Jun 2011 00:00:00 +0530 Sat, 24 Mar 2012 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204626 The High Court upheld the validity of the show-cause notice issued by the Income-tax Authorities, directing the appellant to respond to it. The Court determined that the Assessing Officer should decide the jurisdictional fact as a preliminary issue, following which the appellant could approach the High Court under Article 226 if dissatisfied. The Court clarified that the show-cause notice did not reflect prejudgment and emphasized the appellant's right to present its case before the Assessing Officer. Case-Laws Income Tax Mon, 13 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204626