1968 (10) TMI 42 - HC - Income Tax

Petition to quash notice u/s 147 as it is barred by limitation - held that plea of limitation cannot be permitted to be raised in writ proceedings

Summary

The Income-tax Officer appealed the decision of Mr. Justice M. U. Isaac to quash notices under sections 147 and 143(2) of the Income-tax Act, 1961. The High Court ruled that such objections should be raised before the Income-tax Officer and not in writ proceedings. The judgment was set aside, and the original petition was dismissed.