2001 (6) TMI 39

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....how-cause notice under section 263 of the Income-tax Act, 1961, for the assessment year 1985-86 issued by the Commissioner of Income-tax, Central-I, Calcutta, dated March 6, 1990. It appears that the original order of assessment has been merged with the appeal proceeded before the Com missioner of Income-tax (Appeals)/Appellate Commissioner of Income-tax and if such order is merged with the order ....

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....nnot be held to be sale promotion as reported in CIT v. Bata India Ltd. [1993] 201 ITR 884. So far as the second point is concerned, he contended that the order is available retrospectively in view of the amendment of section 32A of the Income-tax Act, on the basis of the modification of conditions for grant of development rebate and investment allowance. In respect of point three, he contended th....

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....When the show-cause notice is otherwise without jurisdiction. 3. When the show-cause notice suffers from an incurable infirmity. 4. When the show-cause notice is contrary to judicial decision or decision of the Tribunal. 5. When there is no material justifying the issuance of the show-cause notice". The same principles will apply to notices under section 263 of the Act. However, the....