Piyara Lal v. Principle Commissioner of Income-tax and another
[Citation -2017-LL-1201-4]
Citation | 2017-LL-1201-4 |
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Appellant Name | Piyara Lal |
Respondent Name | Principle Commissioner of Income-tax and another |
Court | HIGH COURT OF PUNJAB & HARYANA |
Relevant Act | Income-tax |
Date of Order | 01/12/2017 |
Judgment | View Judgment |
Keyword Tags | show-cause notice |
Bot Summary: | Surya Kant, J. The petitioner has been served with a show-cause notice under Section 263(1) of the Income Tax Act, 1961 for re-assessment of his income in respect of the Assessment Year 2010-11. 11.2017 is self-speaking and self-explanatory. It requires the petitioner to show-cause as to why the order suggested therein be not passed for which objections have already been invited from the petitioner on or before 01.12.2017. In our considered view, no writ petition is maintainable against a show-cause notice. The petitioner, if so advised, may submit objections against the show-cause notice and if any adverse order is passed, he shall have his remedy against the same in accordance with law. With a view to enable the petitioner to submit objections, it is directed that if the petitioner submits his objections by 05.12.2017, the same shall be considered on merits and in accordance with law. |