TMI Blog2004 (9) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... w that the show cause notice itself would be without jurisdiction - We feel that the decision of the Madras High Court would not be of any help to the petitioner. In the said decision, the revision had been held to be invalid as the subject-matter of the revision was the same as that of the pending appeal. Therefore, it does not hold that in all cases, and, particularly where the issues in the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued by the Commissioner of Income-tax in exercise of the powers under section 263 of the Income-tax Act, 1961, with regard to the same block assessment order dated March 31, 2004. The petitioner relies upon the decision of the Madras High Court in the case of CWT v. Sampathmal Chordia, Executor to the Estate of Late Neni Kavur Bai [2002] 256 ITR 440 to show that the show cause notice itself w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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