https://www.taxtmi.com/caselaws?id=20152 The court dismissed the writ petition seeking to restrain the respondent from proceeding with the charge-sheet under section 288 of the Income-tax Act, 1961. The court held that the proceedings were validly initiated without the need for prior notice, emphasizing the importance of following procedural requirements. The petitioner was granted four weeks to make representations, with all rights preserved, except for the rejected objection. The judgment clarified the necessity of a prima facie case before issuing a charge memo and highlighted the petitioner's opportunity to address concerns during the proceedings. en-us Mon, 24 Jan 1994 00:00:00 +0530 Thu, 12 Nov 2009 11:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20152 The court dismissed the writ petition seeking to restrain the respondent from proceeding with the charge-sheet under section 288 of the Income-tax Act, 1961. The court held that the proceedings were validly initiated without the need for prior notice, emphasizing the importance of following procedural requirements. The petitioner was granted four weeks to make representations, with all rights preserved, except for the rejected objection. The judgment clarified the necessity of a prima facie case before issuing a charge memo and highlighted the petitioner's opportunity to address concerns during the proceedings. Case-Laws Income Tax Mon, 24 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20152