https://www.taxtmi.com/caselaws?id=351729 The Court held that the writ petition challenging a show cause notice under Section 276C(1) of the Income Tax Act, 1961 was premature as the petitioner needed to respond before challenging it. The Court rejected the petitioner's jurisdictional argument, upheld the validity of the notice, and emphasized that defenses could be raised if prosecution proceedings were initiated later. The Court dismissed the writ petition and connected applications, allowing the respondent to proceed with the prosecution in accordance with the law. en-us Fri, 17 Nov 2017 00:00:00 +0530 Fri, 15 Jun 2018 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351729 The Court held that the writ petition challenging a show cause notice under Section 276C(1) of the Income Tax Act, 1961 was premature as the petitioner needed to respond before challenging it. The Court rejected the petitioner's jurisdictional argument, upheld the validity of the notice, and emphasized that defenses could be raised if prosecution proceedings were initiated later. The Court dismissed the writ petition and connected applications, allowing the respondent to proceed with the prosecution in accordance with the law. Case-Laws Income Tax Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351729