1990 (4) TMI 16 - HC - Income Tax

Summary

The High Court of Jammu and Kashmir dismissed a batch of writ petitions challenging notices issued by the Income-tax Officer under section 186 of the Income-tax Act, 1961. The court directed the petitioners to raise their objections before the Income-tax Officer and declined to exercise jurisdiction under articles 226 and 227 of the Constitution of India. The petitioners were instructed to file objections by June 1, 1990, and the Income-tax Officer was ordered to address the partnership concerns sequentially, with a six-month gap between each assessment year.