Writ against self-explanatory notice issued u/s. 263 not maintainable

Dayaram Brijbhukhandas Vs PCIT (Gujarat High Court)

Gujarat High Court held that no writ petition is maintainable against the show cause notice under section 263(1) of the Income Tax Act when notice is self-speaking and self-explanatory. Accordingly, writ dismissed as alternate remedy to prefer an appeal before Tribunal available.

Facts- The petitioner, a partnership firm, is engaged in the business of manufacturing and trading of gold and silver ornaments and gold bullion. Case of the petitioner was taken up for scrutiny under Compulsory Manual Selection on

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