https://www.taxtmi.com/caselaws?id=23227 The court dismissed the writ petition challenging a notice issued under section 143(2) of the Income-tax Act, emphasizing that administrative instructions, even based on advertisements or letters, cannot override statutory powers. The court highlighted the need for a clear deprivation of statutory powers for such instructions to be effective, citing a Supreme Court decision. It was ruled that unless total want of jurisdiction is proven, a writ of prohibition would not be granted. The court also rejected an oral request for leave to appeal to the Supreme Court under article 133 of the Constitution of India. en-us Wed, 18 Jul 1990 00:00:00 +0530 Thu, 17 Dec 2009 16:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23227 The court dismissed the writ petition challenging a notice issued under section 143(2) of the Income-tax Act, emphasizing that administrative instructions, even based on advertisements or letters, cannot override statutory powers. The court highlighted the need for a clear deprivation of statutory powers for such instructions to be effective, citing a Supreme Court decision. It was ruled that unless total want of jurisdiction is proven, a writ of prohibition would not be granted. The court also rejected an oral request for leave to appeal to the Supreme Court under article 133 of the Constitution of India. Case-Laws Income Tax Wed, 18 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23227