Indo Asahi Glass Co. Ltd. And Anr. vs Income-Tax Officer And Ors.

The Supreme Court upheld the Calcutta High Court's dismissal of a writ petition challenging a show-cause notice issued under Section 9 of the Income-tax Act regarding the taxation of salaries paid to Japanese employees. The Court emphasized that the appellants should respond to the notice rather than bypass the established legal remedy. The Court granted the appellants ten weeks to file their reply, directing the Income-tax Officer to decide on the matter within four months after the reply, allowing the appellants to present subsequent facts for consideration.