https://www.taxtmi.com/caselaws?id=23091 The court held that audit party objections cannot constitute "information" under section 147(b) of the Income-tax Act, 1961. The court emphasized that while the audit party can bring legal provisions to the Income-tax Officer's attention, the application of law to specific circumstances is the Officer's responsibility. In this case, the audit party pointed out errors in the application of the law to the facts, making the initiation of proceedings solely on their objections improper. Due to the prolonged pendency of the case and insignificance of disputed amounts, the court quashed the notice and allowed the writ petition without costs. en-us Fri, 24 Aug 1990 00:00:00 +0530 Wed, 16 Dec 2009 17:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23091 The court held that audit party objections cannot constitute "information" under section 147(b) of the Income-tax Act, 1961. The court emphasized that while the audit party can bring legal provisions to the Income-tax Officer's attention, the application of law to specific circumstances is the Officer's responsibility. In this case, the audit party pointed out errors in the application of the law to the facts, making the initiation of proceedings solely on their objections improper. Due to the prolonged pendency of the case and insignificance of disputed amounts, the court quashed the notice and allowed the writ petition without costs. Case-Laws Income Tax Fri, 24 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23091