HC refuses to quash Section 153C Notices issued to Karti P. Chidambaram

Karti P. Chidambaram Vs Principal Director of Income Tax (Investigation) (Madras High Court) All these writ petitions are filed, challenging the Show Cause Notices issued under Section 153C of the Act. The procedures for assessment / reassessment are yet to commence. The petitioners are expected to avail the opportunity and defend their case in the manner known to law. The scope of judicial review under Article 226 of the Constitution of India is to scrutinize the processes and procedures through which a decision is arrived in consonance with the provisions of the Statutes by the competent aut...