https://www.taxtmi.com/caselaws?id=16480 Article 226 writ interference was considered inappropriate against a show-cause notice proposing revision under section 263 of the Income-tax Act. Section 263 confers a discretionary revisional power on the Commissioner, to be exercised objectively and on relevant material, but the notice here only invited the assessee's explanation before any final decision. As the objections involved factual questions that could be addressed in the statutory proceedings, and an appellate remedy would remain available against any final revisional order, extraordinary writ jurisdiction was not warranted. The challenge to the notice was therefore rejected. en-us Thu, 12 Feb 1998 00:00:00 +0530 Tue, 08 Sep 2009 11:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16480 Article 226 writ interference was considered inappropriate against a show-cause notice proposing revision under section 263 of the Income-tax Act. Section 263 confers a discretionary revisional power on the Commissioner, to be exercised objectively and on relevant material, but the notice here only invited the assessee's explanation before any final decision. As the objections involved factual questions that could be addressed in the statutory proceedings, and an appellate remedy would remain available against any final revisional order, extraordinary writ jurisdiction was not warranted. The challenge to the notice was therefore rejected. Case-Laws Income Tax Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16480