https://www.taxtmi.com/caselaws?id=372450 The court dismissed the writ petition challenging the notice under section 153A of the Income Tax Act for assessment years 2011-12 to 2016-17. The petitioner's concerns about the potential inclusion of income declared under PMGKY in the block assessment were addressed. The court emphasized that a show cause notice does not warrant interference unless lacking jurisdiction or being wholly illegal. The respondent's position that PMGKY income should be excluded from total income assessed under section 153A was upheld. The court found no reason to interfere, affirming the exclusion of disclosed PMGKY income from the block assessment. en-us Wed, 12 Dec 2018 00:00:00 +0530 Sat, 22 Dec 2018 07:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372450 The court dismissed the writ petition challenging the notice under section 153A of the Income Tax Act for assessment years 2011-12 to 2016-17. The petitioner's concerns about the potential inclusion of income declared under PMGKY in the block assessment were addressed. The court emphasized that a show cause notice does not warrant interference unless lacking jurisdiction or being wholly illegal. The respondent's position that PMGKY income should be excluded from total income assessed under section 153A was upheld. The court found no reason to interfere, affirming the exclusion of disclosed PMGKY income from the block assessment. Case-Laws Income Tax Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372450