2000 (5) TMI 18 - HC - Income Tax

Summary

The High Court of Calcutta ruled on a writ petition challenging notices issued under section 281B of the Income-tax Act, 1961. The court found that the Assessing Officer had not provided reasons for the notices or indicated prior approval from higher authorities. The writ petition was disposed of with a direction for the Assessing Officer to give reasons for the notices within 15 days. No further action on the notices was allowed until the matter was resolved by the authority. A xeroxed certified copy of the order was to be provided to the parties within seven days.