https://www.taxtmi.com/caselaws?id=767431 The Bombay HC dismissed a writ petition challenging notices issued under Section 153C of the Income Tax Act. The court held that petitioner was given adequate opportunity to present objections and that further objections need not be entertained to prevent endless litigation. The court declined to examine factual correlations between seized documents and assessment years, stating this investigation should be conducted by tax authorities rather than the court exercising discretionary jurisdiction under Article 226. Issues of limitation were deemed mixed questions of law and fact requiring factual determination by assessing officers. The court refused to interfere with ongoing assessment proceedings in a search and seizure case involving unaccounted income, directing petitioner to raise all issues before appropriate tax authorities. en-us Mon, 17 Mar 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767431 The Bombay HC dismissed a writ petition challenging notices issued under Section 153C of the Income Tax Act. The court held that petitioner was given adequate opportunity to present objections and that further objections need not be entertained to prevent endless litigation. The court declined to examine factual correlations between seized documents and assessment years, stating this investigation should be conducted by tax authorities rather than the court exercising discretionary jurisdiction under Article 226. Issues of limitation were deemed mixed questions of law and fact requiring factual determination by assessing officers. The court refused to interfere with ongoing assessment proceedings in a search and seizure case involving unaccounted income, directing petitioner to raise all issues before appropriate tax authorities. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767431