1996 (3) TMI 116 - HC - Income Tax

Summary

The High Court of Allahabad dismissed a writ petition against a show-cause notice issued under section 263 of the Income-tax Act, 1961 by the Commissioner of Income-tax, Kanpur. The court cited a Supreme Court case stating that High Courts should not interfere with show-cause notices. The writ petition was dismissed due to the availability of an alternative remedy for showing cause.