Full Judgment Text & Judicial Ruling

Court Name: Allahabad High Court Judge(s): Dr. B. S. Chauhan, Markandey Katju Title: KHAJANCHI PAPER MILLS (P.) LTD. vs COMMISSIONER OF INCOME-TAX Case No.: Civil Miscellaneous Writ Petition No,238 of 1996 Date of Judgment:1996-03-18 Reported As: 1998 PTD 967 Result: Petition dismissed

JUDGMENT

JUDGMENT ' This writ petition has been filed against the impugned show-cause notice, dated March 7, 1996, issued under section 263 of the Income-tax Act, 1961, by the Commissioner of Income-tax, Kanpur. ' The Supreme Court in the case of Executive Engineer, Bihar State Housing Board v. Ramesh Kumar Singh, AIR 1996 SC 691; (1995) 8 JT 331 (SC), has held that the High Court should not interfere against the show-cause notices. ' The writ petition is dismissed on the ground of alternative remedy of showing cause.

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