KHAJANCHI PAPER MILLS (P.) LTD. VS COMMISSIONER OF INCOME-TAX
1998 P T D 967
[221 I T R 694]
[Allahabad High Court (India)]
Before M. Katju and Dr. B. S. Chauhan, JJ
KHAJANCHI PAPER MILLS (P.) LTD.
versus
COMMISSIONER OF INCOME-TAX
Civil Miscellaneous Writ Petition No.238 of 1996, decided on 18/03/1996.
Writ---
---- Writ petition against show-cause notice issued under S. 263 o1 Indian Income-tax Act---High Court not to interfere--Constitution of India. Art.226---Indian Income Tax Act, 1961, S.263.
Where a writ petition is filed against a show-cause notice issued under section 263 of the Income Tax Act, 1961, the High Court will not interfere.
Executive Engineer, Bihar State Housing Board v. Ramesh Kumar Singh AIR 1996 SC 691 and (1995) 8 JT 331 (SC) fol.
JUDGMENT
This writ petition has been filed against the impugned show-cause notice, dated March 7, 1996, issued under section 263 of the Income-tax Act, 1961, by the Commissioner of Income-tax, Kanpur.
The Supreme Court in the case of Executive Engineer, Bihar State Housing Board v. Ramesh Kumar Singh, AIR 1996 SC 691; (1995) 8 JT 331 (SC), has held that the High Court should not interfere against the show -cause notices.
The writ petition is dismissed of the ground of alternative remedy of showing cause.
M.B.A./1304/FCPetition dismissed.