1993 (2) TMI 46 - HC - Income Tax

Summary

The High Court of Kerala upheld the judgment of a learned single judge in O. P. No. 2166 of 1992. The appeal challenged notices under section 148 of the Income-tax Act, 1961, for clarification on the appellant's return for the year 1988-89. The court ruled that such notices cannot be challenged under article 226 of the Constitution. Non-liability for additional tax can be raised before the Income-tax Officer in response to the notice for assessment of escaped income.