https://www.taxtmi.com/caselaws?id=17049 The court declined to interfere with the notice issued under section 226(3) of the Income Tax Act, 1961, as the assessing authority had made a definitive finding in the assessment order rejecting the petitioner's claim. The court emphasized that factual disputes were beyond its purview. Additionally, the petitioner was advised to seek interim protection from the Tribunal during the appeal process instead of challenging the notice directly. Consequently, the court rejected the writ petition, stating that there was no justification for interference with the notice at that stage. en-us Sat, 22 Nov 1997 00:00:00 +0530 Mon, 14 Sep 2009 18:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17049 The court declined to interfere with the notice issued under section 226(3) of the Income Tax Act, 1961, as the assessing authority had made a definitive finding in the assessment order rejecting the petitioner's claim. The court emphasized that factual disputes were beyond its purview. Additionally, the petitioner was advised to seek interim protection from the Tribunal during the appeal process instead of challenging the notice directly. Consequently, the court rejected the writ petition, stating that there was no justification for interference with the notice at that stage. Case-Laws Income Tax Sat, 22 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17049