1990 (10) TMI 63 - HC - Income Tax

Summary

The High Court of Allahabad allowed the writ petition and quashed the notice under section 186, stating that it amounted to uncalled for harassment of the petitioner. The court noted that the same grounds for cancellation of registration had been previously set aside in appeal for the assessment years 1975-76 and 1976-77. The court also mentioned that the principle of res judicata does not apply to tax proceedings, but in this case, it would be futile for the petitioner to submit an explanation given the Tribunal's previous rulings.