https://www.taxtmi.com/caselaws?id=249013 The Court upheld the legality of show cause notices issued by the Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961. It emphasized that the Commissioner's jurisdiction is valid if the order is found to be erroneous and prejudicial to revenue. The Court found that the Assessing Officer had not considered all relevant materials, leading to the Commissioner's intervention. It ruled that judicial review was not warranted at the show cause notice stage and directed the parties to address their concerns before the Commissioner. The writ petitions were dismissed, and parties were instructed to bear their own costs. en-us Fri, 30 May 2014 00:00:00 +0530 Wed, 02 Jul 2014 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249013 The Court upheld the legality of show cause notices issued by the Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961. It emphasized that the Commissioner's jurisdiction is valid if the order is found to be erroneous and prejudicial to revenue. The Court found that the Assessing Officer had not considered all relevant materials, leading to the Commissioner's intervention. It ruled that judicial review was not warranted at the show cause notice stage and directed the parties to address their concerns before the Commissioner. The writ petitions were dismissed, and parties were instructed to bear their own costs. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249013