1992 (7) TMI 56 - HC - Income Tax

Summary

The High Court of Delhi dismissed the writ petition as premature, directing the Department not to effect recovery until the appeal and revision by the Commissioner of Income-tax and the Commissioner of Income-tax (Appeals) are decided. The petitioners have the right to file a revision petition under section 264 of the Income-tax Act against the impugned order/intimation under section 143(1)(a) of the Act.