2017 (12) TMI 1895 - HC - Income Tax

Writ petition against a show-cause notice - show-cause notice u/s 263(1) for re-assessment of his income - HELD THAT - The show-cause notice 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. Writ petition is dismissed as not maintainable.

Summary

The Punjab & Haryana High Court, through Hon'ble Justices Surya Kant and Sudhir Mittal, addressed a writ petition challenging a show-cause notice issued under Section 263(1) of the Income Tax Act, 1961, concerning re-assessment for Assessment Year 2010-11. The Court held that "no writ petition is maintainable against a show-cause notice." It emphasized that the petitioner may submit objections against the notice, and if an adverse order follows, remedies lie "in accordance with law." Consequently, the writ petition was dismissed as not maintainable. However, the Court directed that the petitioner's objections, if submitted by 05.12.2017, "shall be considered on merits and in accordance with law."