https://www.taxtmi.com/caselaws?id=7187 A writ petition to quash a show-cause notice proposing action under section 23A of the Income-tax Act, 1922 was not maintainable merely because section 34(3) was said to bar the proposed assessment. The limitation bar under section 34(3) restricts the making of an assessment or reassessment order, but it does not prevent issuance of a notice asking the assessee to show cause. The income-tax authorities were competent to decide the limitation question in the first instance, and the absence of any final prejudicial order meant the writ was premature and no extraordinary relief under article 226 was warranted. en-us Mon, 04 Jul 1966 00:00:00 +0530 Thu, 12 Feb 2009 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7187 A writ petition to quash a show-cause notice proposing action under section 23A of the Income-tax Act, 1922 was not maintainable merely because section 34(3) was said to bar the proposed assessment. The limitation bar under section 34(3) restricts the making of an assessment or reassessment order, but it does not prevent issuance of a notice asking the assessee to show cause. The income-tax authorities were competent to decide the limitation question in the first instance, and the absence of any final prejudicial order meant the writ was premature and no extraordinary relief under article 226 was warranted. Case-Laws Income Tax Mon, 04 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7187