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    <title>1990 (9) TMI 38 - ALLAHABAD High Court</title>
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    <description>A notice issued under section 263 of the Income-tax Act is not ordinarily subject to writ interference where the taxpayer can submit an explanation and pursue a statutory appeal to the ITAT against any adverse revisional order. The notice would lapse if no order is passed within the limitation prescribed under section 263(2). Writ relief against the notice and related assessment observations was therefore not entertained, and the petition was dismissed.</description>
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      <title>1990 (9) TMI 38 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=22623</link>
      <description>A notice issued under section 263 of the Income-tax Act is not ordinarily subject to writ interference where the taxpayer can submit an explanation and pursue a statutory appeal to the ITAT against any adverse revisional order. The notice would lapse if no order is passed within the limitation prescribed under section 263(2). Writ relief against the notice and related assessment observations was therefore not entertained, and the petition was dismissed.</description>
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      <pubDate>Mon, 10 Sep 1990 00:00:00 +0530</pubDate>
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