2003 (11) TMI 49

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..... onary jurisdiction and it will not be exercised unless the petitioner shows not only violation of law but also that there was some prejudice against him. Merely by showing violation of law he will not succeed - In our opinion this notice does not cause any prejudice to the petitioner - writ petition is dismissed, as premature - - - - - Dated:- 14-11-2003 - Judge(s) : M. KATJU., UMESHWAR PANDEY. .....

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..... must show the reason why he has issued the notice, and no such reason has been mentioned in the impugned notice. Be that as it may, we are not inclined to exercise our discretion under article 226 of the Constitution in this case, since, in our opinion, the impugned notice causes no prejudice to the petitioner. If the petitioner is not doing any business, he can say that to the income-tax authori .....

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