https://www.taxtmi.com/caselaws?id=8537 A writ of prohibition lies only where the impugned action is wholly without jurisdiction or in clear excess of statutory power. Reopening under section 147(b) based on subsequent information and materials could not be interdicted at the threshold merely because the assessee challenged the sufficiency of the material. As the notice was not shown to be issued without jurisdiction, the High Court held that prohibition was not maintainable under article 226. en-us Mon, 01 Nov 1971 00:00:00 +0530 Wed, 29 Apr 2009 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8537 A writ of prohibition lies only where the impugned action is wholly without jurisdiction or in clear excess of statutory power. Reopening under section 147(b) based on subsequent information and materials could not be interdicted at the threshold merely because the assessee challenged the sufficiency of the material. As the notice was not shown to be issued without jurisdiction, the High Court held that prohibition was not maintainable under article 226. Case-Laws Income Tax Mon, 01 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8537