https://www.taxtmi.com/caselaws?id=365451 The High Court allowed the Writ Appeal, setting aside the judgment and the impugned show cause notice issued under Section 163(1)(c) of the Income Tax Act. The court held that the notice lacked jurisdiction and failed to meet the conditions precedent for issuance. It emphasized the High Court's authority to intervene via prerogative writs under Article 226 of the Constitution in cases of jurisdictional issues or absence of necessary conditions. en-us Wed, 01 Aug 2018 00:00:00 +0530 Mon, 01 Oct 2018 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365451 The High Court allowed the Writ Appeal, setting aside the judgment and the impugned show cause notice issued under Section 163(1)(c) of the Income Tax Act. The court held that the notice lacked jurisdiction and failed to meet the conditions precedent for issuance. It emphasized the High Court's authority to intervene via prerogative writs under Article 226 of the Constitution in cases of jurisdictional issues or absence of necessary conditions. Case-Laws Income Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365451