https://www.taxtmi.com/caselaws?id=221479 The High Court dismissed the petition challenging the jurisdiction of the show cause notice under Section 147 of the Income Tax Act, 1961. The court held that as proceedings had been initiated by the Assessing Officer based on the belief that income had escaped assessment, it was not appropriate to entertain the petition at that stage. The petitioner was granted the opportunity to participate in the ongoing proceedings, and the petition was dismissed without costs. en-us Thu, 24 Jan 2013 00:00:00 +0530 Wed, 13 Mar 2013 11:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221479 The High Court dismissed the petition challenging the jurisdiction of the show cause notice under Section 147 of the Income Tax Act, 1961. The court held that as proceedings had been initiated by the Assessing Officer based on the belief that income had escaped assessment, it was not appropriate to entertain the petition at that stage. The petitioner was granted the opportunity to participate in the ongoing proceedings, and the petition was dismissed without costs. Case-Laws Income Tax Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221479