https://www.taxtmi.com/caselaws?id=11043 The Division Bench held that the show cause notice under section 147 of the Income-tax Act, 1961 was valid for the assessment year 1998-99. The court emphasized that the Assessing Officer can only inquire about specific claims and not conduct general fishing inquiries. The Department's request for information beyond the specific claim under section 80HHC was deemed unjustified. The Assessing Officer was directed to proceed with the assessment under section 147 in accordance with the law, without engaging in impermissible general inquiries. The writ petition was disposed of accordingly. en-us Thu, 04 Sep 2003 00:00:00 +0530 Thu, 30 Jul 2009 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11043 The Division Bench held that the show cause notice under section 147 of the Income-tax Act, 1961 was valid for the assessment year 1998-99. The court emphasized that the Assessing Officer can only inquire about specific claims and not conduct general fishing inquiries. The Department's request for information beyond the specific claim under section 80HHC was deemed unjustified. The Assessing Officer was directed to proceed with the assessment under section 147 in accordance with the law, without engaging in impermissible general inquiries. The writ petition was disposed of accordingly. Case-Laws Income Tax Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11043