https://www.taxtmi.com/caselaws?id=11795 The scrutiny notice under section 143(2) was not vitiated for want of jurisdiction or lack of basis, because it expressly stated that the assessment was selected to verify the correctness of deductions claimed under Chapter VI-A, including deductions linked to sections 80G, 80HHC and 80-IB. The High Court found that this disclosure adequately indicated the grounds for scrutiny and disclosed no jurisdictional defect in the Income-tax Officer's action. On that footing, no interference in writ jurisdiction was warranted, and the challenge to the notice failed. en-us Mon, 17 Mar 2003 00:00:00 +0530 Tue, 09 Feb 2010 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11795 The scrutiny notice under section 143(2) was not vitiated for want of jurisdiction or lack of basis, because it expressly stated that the assessment was selected to verify the correctness of deductions claimed under Chapter VI-A, including deductions linked to sections 80G, 80HHC and 80-IB. The High Court found that this disclosure adequately indicated the grounds for scrutiny and disclosed no jurisdictional defect in the Income-tax Officer's action. On that footing, no interference in writ jurisdiction was warranted, and the challenge to the notice failed. Case-Laws Income Tax Mon, 17 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11795