Writ Petition is not Maintainable against a Show-Cause Notice: Punjab & Haryana HC [Read Order]

In Piyara Lal v. Principle Commissioner of Income Tax and another, a division bench of the Punjab and Haryana High Court held that writ petition is not maintainable against a show-cause notice under Section 263(1) of the Income Tax Act as the petitioner has an alternative remedy to file objections before the authority.

Justices Suray Kant and Sudhir Mittal was considering a writ petition filed against a notice issued under section 263(1) of the Income Tax Act, wherein the Principle Commissioner of Income Tax proposed to re-assess the income of the petitioner for the year 2010-11.

The division bench found that the show-cause notice 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.

Dismissing the petition, the bench said that “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.”

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