The Court said that since the authorities had not yet taken a final decision on the show cause notices under Section 276C(2) of the Income Tax Act for the assessment year 2024–2025, moving to the Court at this stage was too early.
Khushi Jain | May 8, 2026 |
Punjab & Haryana HC Dismisses Premature Income Tax Petition
The Punjab and Haryana High Court, in the case of M/s Paramount Dye Tec has dismissed the petition as premature.
The petitioners had received show cause notices under Section 276C(2) of the Income Tax Act for non-payment of dues for the assessment year 2024–2025.
They had already submitted replies, but before the Income Tax Department could take a final decision, they approached the Court.
The Bench of Justice Deepak Sibal and Justice Lapita Banerji observed that the authorities were still in the process of considering the replies and had not yet passed any order.
Since the petitioners rushed to the Court too early, the writ petition was held to be premature and was dismissed.
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