https://www.taxtmi.com/caselaws?id=23808 The High Court of Calcutta ruled in a case involving jurisdiction under section 263 of the Income-tax Act that the notice issued by the Income-tax Officer was valid and did not infringe upon the petitioner's rights. The court determined that the subsequent assessment made by the Officer should be considered the "regular assessment" under section 214 of the Act. It found no merit in the writ petition, discharged the rule, and vacated all interim orders. The court emphasized compliance with court directions in assessment proceedings and allowed interest under section 214, concluding that the impugned notice was within jurisdiction. en-us Thu, 27 Jul 1989 00:00:00 +0530 Thu, 14 Jan 2010 13:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23808 The High Court of Calcutta ruled in a case involving jurisdiction under section 263 of the Income-tax Act that the notice issued by the Income-tax Officer was valid and did not infringe upon the petitioner's rights. The court determined that the subsequent assessment made by the Officer should be considered the "regular assessment" under section 214 of the Act. It found no merit in the writ petition, discharged the rule, and vacated all interim orders. The court emphasized compliance with court directions in assessment proceedings and allowed interest under section 214, concluding that the impugned notice was within jurisdiction. Case-Laws Income Tax Thu, 27 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23808