2001 (6) TMI 5 - HC - Income Tax

Reassessment Notice Writ - It is alleged that the respondent issued a notice dated September 8 2000 under section 148 of the Income-tax Act 1961 to the appellant intimating that a part of income assessable for the year 1999-2000 had escaped assessment within the meaning of section 147 of the Income-tax Act and calling upon the appellant to file a return in the prescribed form for that assessment year. To quash the same the appellant filed the writ petition. - The appellant has not been able to satisfy that there is any infirmity in the notice or want of jurisdiction. On consideration we find that there is no error or illegality in the order of the learned single judge so as to call for any interference.

Summary

The High Court of Madras upheld the order of the learned single judge regarding a notice issued under section 148 of the Income-tax Act, 1961, finding no error or illegality in the notice. The writ appeal was dismissed, allowing the appellant to file an explanation and pursue further remedies as per law.