https://www.taxtmi.com/caselaws?id=353663 The court deemed the premature notice issued under Section 226(3) of the Income Tax Act, 1961 by the second respondent unenforceable. It granted liberty to initiate fresh proceedings after the first respondent decides on the refund representation. The court directed the first respondent to review the petitioner's representation within six weeks, allowing a personal hearing. The writ petitions were disposed of without costs, and the connected miscellaneous petition was closed. en-us Tue, 05 Dec 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353663 The court deemed the premature notice issued under Section 226(3) of the Income Tax Act, 1961 by the second respondent unenforceable. It granted liberty to initiate fresh proceedings after the first respondent decides on the refund representation. The court directed the first respondent to review the petitioner's representation within six weeks, allowing a personal hearing. The writ petitions were disposed of without costs, and the connected miscellaneous petition was closed. Case-Laws Income Tax Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353663