2022 (4) TMI 1409 - HC - Income Tax

Penalty u/s 271(1)(c) - Validity of notice u/s 274 - HELD THAT - These writ petitions challenging the impugned notices issued under Section 274 read with Section 271 (1) (C) of the Income Tax Act, are closed in view of the orders passed under these provisions, which are now subject matter of M/S. AUROLAB TRUST Case 2022 (6) TMI 669 - MADRAS HIGH COURT - All the issues are left open, however, to be canvassed in the subsequent writ petitions challenging the orders passed subsequently. No costs. Consequently, the connected Miscellaneous Petitions are closed.

Summary

The High Court of Madras closed writ petitions challenging notices issued under Income Tax Act, as orders passed are subject to other petitions. Issues left open for future petitions. No costs incurred.