https://www.taxtmi.com/caselaws?id=3711 The court upheld the validity of the notice for the preparation of income return for specific assessment years and subsequent notices under section 142(1) of the Income-tax Act. It emphasized the distinction between assessment and reassessment proceedings under section 147, requiring a valid "reason to believe" for initiating steps under the provision. The court highlighted the limitations of judicial scrutiny in assessing the sufficiency of material before assessment and the availability of alternative relief under article 226 of the Constitution of India, cautioning against interference with administrative actions without proper justification. en-us Tue, 06 Feb 2007 00:00:00 +0530 Sun, 27 Jul 2008 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3711 The court upheld the validity of the notice for the preparation of income return for specific assessment years and subsequent notices under section 142(1) of the Income-tax Act. It emphasized the distinction between assessment and reassessment proceedings under section 147, requiring a valid "reason to believe" for initiating steps under the provision. The court highlighted the limitations of judicial scrutiny in assessing the sufficiency of material before assessment and the availability of alternative relief under article 226 of the Constitution of India, cautioning against interference with administrative actions without proper justification. Case-Laws Income Tax Tue, 06 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3711