https://www.taxtmi.com/caselaws?id=14858 The court found that the initiation of proceedings under Section 269C was without jurisdiction due to the competent authority's failure to record reasons before issuing the notice. The delay in issuing notices under Section 269D(2) and the prolonged reopening of proceedings were held to violate principles of natural justice. As a result, the petition was allowed, and the notice and subsequent proceedings were quashed. No costs were ordered, and any security deposit was to be refunded to the petitioner after verification. en-us Mon, 07 Aug 2000 00:00:00 +0530 Thu, 23 Jul 2009 16:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14858 The court found that the initiation of proceedings under Section 269C was without jurisdiction due to the competent authority's failure to record reasons before issuing the notice. The delay in issuing notices under Section 269D(2) and the prolonged reopening of proceedings were held to violate principles of natural justice. As a result, the petition was allowed, and the notice and subsequent proceedings were quashed. No costs were ordered, and any security deposit was to be refunded to the petitioner after verification. Case-Laws Income Tax Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14858