Sec. 153C notices issued to ‘Karti P.Chidambaram’ valid as no mala fide/lack of jurisdiction was established: HC

INCOME TAX-I : The Madras High Court has quashed the writ-petition filed by the assessee-Karti P.Chidambaram against the Show Cause Notice (SCN) issued under section 153C by the Assessing Officer. The Court held that a writ may be entertained if the SCN was issued without jurisdiction or on malafide grounds. In the given case, no malafide or lack of jurisdiction was identified or established by the assessee, and thus, the point raised in this regard stands rejected

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