https://www.taxtmi.com/caselaws?id=16444 The court upheld the notice u/s 148 for re-examining the deduction under section 80HHC, based on valid reasons related to potential income escaping assessment due to discrepancies in raw material utilization and incentive claims. The petitioner's challenge on grounds of jurisdiction and finality of appellate orders was dismissed, and the petitioner was directed to explain the utilization of imported raw material and the correctness of the deduction claimed under section 80HHC. Consequently, the writ petition was dismissed for lack of merit. en-us Tue, 06 Oct 1998 00:00:00 +0530 Mon, 07 Sep 2009 17:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16444 The court upheld the notice u/s 148 for re-examining the deduction under section 80HHC, based on valid reasons related to potential income escaping assessment due to discrepancies in raw material utilization and incentive claims. The petitioner's challenge on grounds of jurisdiction and finality of appellate orders was dismissed, and the petitioner was directed to explain the utilization of imported raw material and the correctness of the deduction claimed under section 80HHC. Consequently, the writ petition was dismissed for lack of merit. Case-Laws Income Tax Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16444