1999 (8) TMI 40 - HC - Income Tax

Summary

The High Court of Andhra Pradesh dismissed the writ petition seeking to prohibit reassessment proceedings under section 147(a) of the Income-tax Act, 1961 for the assessment year 1981-82. The court held that there was a prima facie case for further probe, and the petitioner's explanation should be decided by the assessing and appellate authorities. The court did not find merit in stopping the proceedings under article 226 of the Constitution of India. The writ petitions were dismissed with costs quantified at Rs. 500 in each case.