1995 (4) TMI 39 - HC - Income Tax

Summary

The petition under article 226/227 of the Constitution of India was filed by a private limited company and its managing director challenging Circular No. 681 issued by the respondents regarding section 194C of the Income-tax Act, 1961. The High Court declined admission and dismissed the petition, directing the petitioners to approach respondent No. 4 for further action. The court did not find it necessary to delve into the merits of the case.