https://www.taxtmi.com/caselaws?id=274476 The court dismissed the writ petition challenging a show cause notice issued under section 163(1)(c) of the Income Tax Act, 1961. The court held that as no final order had been passed by the respondent, there was no basis to interfere with the notice. The petitioner was directed to submit a reply within six weeks, with the respondent to decide on the matter independently after considering the reply and providing a fair opportunity for a personal hearing. The court clarified that the decision should not be based on the counter affidavit filed in the writ petition. en-us Tue, 20 Mar 2018 00:00:00 +0530 Fri, 17 Aug 2018 09:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274476 The court dismissed the writ petition challenging a show cause notice issued under section 163(1)(c) of the Income Tax Act, 1961. The court held that as no final order had been passed by the respondent, there was no basis to interfere with the notice. The petitioner was directed to submit a reply within six weeks, with the respondent to decide on the matter independently after considering the reply and providing a fair opportunity for a personal hearing. The court clarified that the decision should not be based on the counter affidavit filed in the writ petition. Case-Laws Income Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274476