https://www.taxtmi.com/caselaws?id=22323 Writ jurisdiction cannot ordinarily be used to quash a show-cause notice issued under section 263 of the Income-tax Act where the notice discloses revisional grounds on its face. The Court held that objections based on the assessee's merits must first be examined by the Commissioner, and interference at the notice stage is justified only when there is a total absence of jurisdiction or the notice is patently untenable on the stated grounds. Since the notice here did not cross that threshold, the writ petition was held not maintainable and dismissed. en-us Wed, 20 Feb 1991 00:00:00 +0530 Wed, 09 Dec 2009 11:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22323 Writ jurisdiction cannot ordinarily be used to quash a show-cause notice issued under section 263 of the Income-tax Act where the notice discloses revisional grounds on its face. The Court held that objections based on the assessee's merits must first be examined by the Commissioner, and interference at the notice stage is justified only when there is a total absence of jurisdiction or the notice is patently untenable on the stated grounds. Since the notice here did not cross that threshold, the writ petition was held not maintainable and dismissed. Case-Laws Income Tax Wed, 20 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22323