2001 (6) TMI 39 - HC - Income Tax

Summary

The High Court of Calcutta quashed a show-cause notice under section 263 of the Income-tax Act, 1961 for the assessment year 1985-86 as the original order had merged with the appellate authority's order. The notice was found to be invalid and not sustainable in law. The writ petition challenging the notice was disposed of without costs.