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2000 (9) TMI 9 - PUNJAB AND HARYANA HIGH COURTReassessment notice - Failure To Disclose Material Facts - petitioner had not disclosed complete facts which could enable it to claim deduction under section 80-I and, therefore, its income had not been properly assessed. At this stage, the court can neither go into the sufficiency or adequacy of the reasons recorded by respondent No. 2 nor can it interfere with the notice simply because on an overall reappraisal of material, a different opinion may be formed. - For the reasons mentioned above, we hold that the petitioner has failed to make out a case for quashing the impugned notice. - Hence, the writ petition is dismissed.
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