2001 (6) TMI 39

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..... ear 1985-86 issued by the Commissioner of Income-tax, Central-I, Calcutta, dated March 6, 1990. It appears that the original order of assessment has been merged with the appeal proceeded before the Com missioner of Income-tax (Appeals)/Appellate Commissioner of Income-tax and if such order is merged with the order of the appellate authority, the show-cause notice issued by the Commissioner of Inco .....

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..... 884. So far as the second point is concerned, he contended that the order is available retrospectively in view of the amendment of section 32A of the Income-tax Act, on the basis of the modification of conditions for grant of development rebate and investment allowance. In respect of point three, he contended that the factual parameter on which the paragraph 15 clearly states that this meagre amo .....

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..... otice suffers from an incurable infirmity. 4. When the show-cause notice is contrary to judicial decision or decision of the Tribunal. 5. When there is no material justifying the issuance of the show-cause notice". The same principles will apply to notices under section 263 of the Act. However, the discussion in respect of all points becomes academic in view of the fact that the notice oug .....

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