https://www.taxtmi.com/caselaws?id=14991 A notice under section 142(1) of the Income-tax Act is a preliminary procedural step requiring the assessee's reply and does not, by itself, justify writ interference. The High Court held that the proper course is to allow the assessment process under section 143 to proceed, especially where the Act provides an adequate statutory remedy by appeal under section 246. Allegations of mala fides and the pendency of the Revenue's appeal against the Tribunal were insufficient to justify intervention at the notice stage. The writ petition challenging the notice was therefore dismissed, leaving the assessee to pursue the statutory remedies available under the Act. en-us Fri, 17 Dec 1999 00:00:00 +0530 Mon, 27 Jul 2009 15:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14991 A notice under section 142(1) of the Income-tax Act is a preliminary procedural step requiring the assessee's reply and does not, by itself, justify writ interference. The High Court held that the proper course is to allow the assessment process under section 143 to proceed, especially where the Act provides an adequate statutory remedy by appeal under section 246. Allegations of mala fides and the pendency of the Revenue's appeal against the Tribunal were insufficient to justify intervention at the notice stage. The writ petition challenging the notice was therefore dismissed, leaving the assessee to pursue the statutory remedies available under the Act. Case-Laws Income Tax Fri, 17 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14991