1978 (7) TMI 43 - HC - Income Tax

Summary

The High Court of Allahabad dismissed a writ petition challenging a notice issued by the Income Tax Officer for rectification of mistakes in the assessment order of a company for the year 1969-70. The court found that the petitioner should have appeared before the officer to contest the proposed rectifications instead of directly approaching the court. The court concluded that the issues raised were debatable and not clear errors on the face of the record, and therefore dismissed the petition with costs.