https://www.taxtmi.com/caselaws?id=2278 The High Court held that the commission issued under Section 131(1)(d) of the Income Tax Act, 1961 was unjustified as there were no pending assessment proceedings, as required by law. The Court emphasized that such commissions can only be issued when a proceeding is ongoing. Despite the respondents' arguments regarding an appeal, the Court found no concrete evidence to support this claim. Consequently, the commission and subsequent notice were deemed without jurisdiction and unsustainable. The petition was allowed, with each party bearing their own costs. en-us Thu, 04 Jan 2007 00:00:00 +0530 Fri, 01 Aug 2008 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2278 The High Court held that the commission issued under Section 131(1)(d) of the Income Tax Act, 1961 was unjustified as there were no pending assessment proceedings, as required by law. The Court emphasized that such commissions can only be issued when a proceeding is ongoing. Despite the respondents' arguments regarding an appeal, the Court found no concrete evidence to support this claim. Consequently, the commission and subsequent notice were deemed without jurisdiction and unsustainable. The petition was allowed, with each party bearing their own costs. Case-Laws Income Tax Thu, 04 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2278