2003 (3) TMI 71

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....training the income-tax authorities from proceeding further in pursuance of the notice under section 143(2) of the Income-tax Act, 1961. The contentions before the court on behalf of the assessee have been two fold, one, that there is no jurisdiction in the assessing authority to issue a notice under section 143(2) of the Act, and, secondly, there is no material on the basis of which this notic....

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....har Income-tax Bar Association, Patna, and Patna Taxation Bar Association, Patna. Thereafter, the assessee received another notice on January 4, 2002, annexure 5. The contents of the notice is as below: "Thus is to inform you that your case has been taken up for scrutiny as per the Board's instructions to verify the correctness of deduction claimed under Chapter VI-A." In so far as the no....