https://www.taxtmi.com/caselaws?id=285242 Allegations of mala fides and personal bias against income-tax authorities must be proved by clear material; mere suspicion, surrounding circumstances, or some unreasonable steps in the enquiry are insufficient, and the bias claim failed. A writ court will not ordinarily issue a declaratory mandamus directing an assessing officer to confine an ongoing assessment to the Income-tax Act where the assessment is still pending and statutory remedies remain available. Although a notice calling for eight years' accounts exceeded the stated statutory limit and was unreasonable, the Court declined to supervise the assessment through Article 226 and refused the requested relief. en-us Thu, 20 Feb 1958 00:00:00 +0530 Fri, 03 Jan 2020 16:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285242 Allegations of mala fides and personal bias against income-tax authorities must be proved by clear material; mere suspicion, surrounding circumstances, or some unreasonable steps in the enquiry are insufficient, and the bias claim failed. A writ court will not ordinarily issue a declaratory mandamus directing an assessing officer to confine an ongoing assessment to the Income-tax Act where the assessment is still pending and statutory remedies remain available. Although a notice calling for eight years' accounts exceeded the stated statutory limit and was unreasonable, the Court declined to supervise the assessment through Article 226 and refused the requested relief. Case-Laws Income Tax Thu, 20 Feb 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285242