1998 (4) TMI 116 - HC - Income Tax

Summary

The High Court of Calcutta treated a writ application as a new application, with respondents to file affidavits by specified dates. An interim order was passed regarding the challenge to section 142(2A) of the Income-tax Act, 1961, due to concerns about the impugned order not being in accordance with the law. The interim order will remain in effect until a specified date or until further order. The vires of the section was also challenged, and the court found a prima facie strong case made by the petitioner.