1954 (1) TMI 30 - HC - Income Tax

Summary

The High Court of Madras dismissed the petitions seeking a writ of prohibition against the Income-tax Officer for proceedings under Section 34 of the Income-tax Act. The court held that the reasons for initiating action under Section 34 do not need to be communicated to the assessee, and the notice itself does not need to specify the period for reassessment initially. The petitions were dismissed with costs.