1991 (2) TMI 47 - HC - Income Tax

Summary

The High Court of Allahabad dismissed a writ petition challenging a show-cause notice issued by the Commissioner under section 263 of the Income-tax Act, 1961. The petition was dismissed as the court found that the grounds mentioned in the notice were not unsustainable, and the petitioner's explanations should be submitted before the Commissioner. The court refrained from commenting on the merits of the case to avoid prejudicing the parties. The writ petition was dismissed, and a certified copy of the order was to be provided to the petitioner's counsel within three days upon payment.