SHORT ANSWER:
Yes, an income tax notice can be challenged in court.
DETAILS:
- Taxpayers can file a writ petition in High Court or Supreme Court against the notice.
- The challenge can be based on jurisdiction, legality, or procedural issues.
PUNISHMENT / IMPLICATIONS (if applicable):
- If the court finds the notice valid, the taxpayer may have to comply with the notice and pay any due taxes.
SOURCE:
- Income Tax Act, 1961
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