https://www.taxtmi.com/caselaws?id=24877 The High Court of Punjab and Haryana upheld the initiation of proceedings under section 147 of the Income-tax Act, emphasizing the need to address jurisdictional issues during assessment proceedings rather than through writ petitions. The Court clarified that the Income-tax Officer had sufficient information to believe taxable income had escaped assessment, allowing the appellant to raise legal questions before assessing authorities. One civil miscellaneous case was dismissed as infructuous, while another was allowed, highlighting the significance of procedural compliance in tax matters. en-us Wed, 10 Feb 1988 00:00:00 +0530 Fri, 22 Jan 2010 18:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24877 The High Court of Punjab and Haryana upheld the initiation of proceedings under section 147 of the Income-tax Act, emphasizing the need to address jurisdictional issues during assessment proceedings rather than through writ petitions. The Court clarified that the Income-tax Officer had sufficient information to believe taxable income had escaped assessment, allowing the appellant to raise legal questions before assessing authorities. One civil miscellaneous case was dismissed as infructuous, while another was allowed, highlighting the significance of procedural compliance in tax matters. Case-Laws Income Tax Wed, 10 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24877