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2022 (4) TMI 1427 - HC - Income TaxRevision u/s 263 - HELD THAT - Counsel seeks a short accommodation to cite certain judicial precedents of this Court to advance his contention that exercise of jurisdiction under Article 226 of the Constitution of India would be warranted even at the stage of issuance of a show cause notice under Section 263 (1) of the Income Tax Act 1961 and that too in a situation where the assessee has already responded and submitted a reply thereto. List on 04.05.2022.
The High Court of Punjab and Haryana heard a case regarding the exercise of jurisdiction under Article 226 of the Constitution of India at the stage of issuance of a show cause notice under Section 263(1) of the Income Tax Act, 1961. The petitioner's counsel sought time to cite relevant judicial precedents. Next hearing scheduled for 04.05.2022.
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