https://www.taxtmi.com/caselaws?id=21066 The High Court dismissed the writ petition challenging the validity of a notice issued under section 143 of the Income-tax Act, 1961. The court emphasized the discretionary nature of jurisdiction under article 226 of the Constitution of India and declined intervention, noting the absence of clear grounds for want of jurisdiction, violation of natural justice, or illegal actions. The petitioner was directed to raise arguments before the Assessing Officer during the assessment process, leading to the disposal of the petition without judicial intervention. en-us Thu, 07 May 1992 00:00:00 +0530 Thu, 19 Nov 2009 17:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21066 The High Court dismissed the writ petition challenging the validity of a notice issued under section 143 of the Income-tax Act, 1961. The court emphasized the discretionary nature of jurisdiction under article 226 of the Constitution of India and declined intervention, noting the absence of clear grounds for want of jurisdiction, violation of natural justice, or illegal actions. The petitioner was directed to raise arguments before the Assessing Officer during the assessment process, leading to the disposal of the petition without judicial intervention. Case-Laws Income Tax Thu, 07 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21066