LAWS(CAL)-2006-5-56

BAL CHAND PUROHIT Vs. COMMISSIONER OF INCOME-TAX

Decided On May 08, 2006
Bal Chand Purohit Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THIS appeal is directed against an order dated March 22, 2006, whereby the hon'ble first court has dismissed the writ application filed by the writ petitioner challenging the order of the Commissioner of Income -tax dated December 27, 2005, made under Section 127 of the Income -tax Act, 1961 (hereinafter rejected to as 'the said Act').

(2.) THE ground on which the order is challenged is that no reason was disclosed by the authorities in the show -cause notice dated November 25, 2005.

(3.) WE have perused the said show -cause notice which is also set out by the hon'ble first court in the said order dated March 22, 2005, as well as the impugned order passed by the said authorities.