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2014 (12) TMI 103 - ANDHRA PRADESH HIGH COURTValidity of notice u/s 158BC - Valuation of cost of construction of house – Reference made to DVO for estimated cost of construction – Held that:- The occasion to interfere with the proceedings under the Act in a writ petition under Article 226 of the Constitution of India would arise, if only the notice is issued or the order is passed by an authority, who is not conferred with the jurisdiction under the Act - what is challenged is a notice requiring the petitioner to file a block return - as a matter of fact, the assessee filed such a return with his own effort to contradict the facts alleged against him on the basis of the search - The mere fact that it is filed under protest does not make much of difference - these are the matters, which can be dealt with before the concerned Forum under the Act. Satisfaction recorded or not – Held that:- In Manish Maheshwari vs. Asst. Commissioner of Income-Tax [2007 (2) TMI 148 - SUPREME COURT OF INDIA] it has been discloses that they arose out of the regular appeals preferred u/s 260-A of the Act before the High Court and other proceedings under the Act before the concerned authority earlier thereto –Decided against assessee.
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