https://www.taxtmi.com/caselaws?id=10895 The court held that the Income-tax Officer had jurisdiction to issue the notice under section 271 despite arguments of lack of pending assessment proceedings. The court also found that the notice was not barred by limitation under section 153(1)(c). It was determined that the writ petition challenging the notice was premature as assessment proceedings were pending. The court directed the Assessing Officer to provide the appellant with an opportunity to show cause, ensuring compliance with the law and principles of natural justice. The appeal was disposed of with these directions, without costs. en-us Mon, 26 Apr 2004 00:00:00 +0530 Mon, 27 Jul 2009 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10895 The court held that the Income-tax Officer had jurisdiction to issue the notice under section 271 despite arguments of lack of pending assessment proceedings. The court also found that the notice was not barred by limitation under section 153(1)(c). It was determined that the writ petition challenging the notice was premature as assessment proceedings were pending. The court directed the Assessing Officer to provide the appellant with an opportunity to show cause, ensuring compliance with the law and principles of natural justice. The appeal was disposed of with these directions, without costs. Case-Laws Income Tax Mon, 26 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10895