2003 (3) TMI 71 - HC - Income Tax

This petition has been filed, in effect, to seek a writ of mandamus restraining the income-tax authorities from proceeding further in pursuance of the notice under section 143(2) of the Income-tax Act, 1961. - In so far as the notice is concerned, this court cannot hold that there is no jurisdiction in the Income-tax Officer to give notice. In so far as the clarifications on which the notice was given are concerned it has been sufficiently indicated in the notice. The court is not inclined to interfere on the notice.

Summary

The petition sought to restrain income-tax authorities from proceeding with a notice under section 143(2) of the Income-tax Act, 1961. The court found no jurisdictional issue with the notice and dismissed the petition.