prpri Writ Petition not Maintainable against a Show-Cause Notice: HC Writ Petition not Maintainable against a Show-Cause Notice: HC

Case Law Details

Case Name : Piyara Lal Vs. Principle Commissioner of Income Tax and another (Punjab and Haryana High Court)
Appeal Number : Civil Writ Petition No. 27324 of 2017
Date of Judgement/Order : 01/12/2017
Related Assessment Year :

Piyara Lal Vs. Principle CIT and another (Punjab and Haryana High Court)

The petitioner has been served with a show-cause notice under Section 263(1) of the Income Tax Act, 1961 for re-assessment of his income in respect of the Assessment Year 2010-11. The show-cause notice dated 17/20.11.2017 (P-10) is self-speaking and self-explanatory. It requires the petitioner to show-cause as to why the order suggested therein be not passed for which objections have already been invited from the petitioner on or before 01.12.2017.

In our considered view, no writ petition is maintainable against a show-cause notice. The petitioner, if so advised, may submit objections against the show-cause notice and if any adverse order is passed, he shall have his remedy against the same in accordance with law.

The writ petition is dismissed as not maintainable. However, with a view to enable the petitioner to submit objections, it is directed that if the petitioner submits his objections by 05.12.2017, the same shall be considered on merits and in accordance with law.

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