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2009 (10) TMI 344 - MADHYA PRADESH HIGH COURTReassessment- The jurisdiction of the writ court under article 226/227 of Constitution of India while examining the legality and correctness of notices issued under the act is confined to only jurisdictional issues. In other words, the writ court cannot go into factual aspects of the case for deciding the legality of the notices like an appellant court or as an Assessing Officer unless it is found to be perverse. Held that- the notice for reassessment was issued in the name of an association of persons. It was contended that the issue regarding the status of the assessee as to in whose hands the particular income should quashed. The Income Tax Department should proceed to make assessment pursuant to the notices on “protective basis”.
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