Section 154 Notice can be challenged under Article 226 of Constitution of India

Mastek Limited Vs ACIT (Gujarat High Court) Gujarat High Court held that Challenge to notice issued under section 154 of the Income Tax Act is maintainable under Article 226 of the Constitution of India. Facts- The petitioner is a public limited company and a Global Information Technology Service Provider offering a wide range of software development and related services. A return of income was filed for A.Y. 2008-2009 after claiming a deduction u/s. 10A of the Income Tax Act, 1961. The case was selected for scrutiny and notices u/s. 142(1) and 143(2) were issued. During the assessment proceed...