In Brief
Cognizant Technology Solutions challenged the dismissal of its writ petition against an income tax authority's communication. The High Court had found the petition unmaintainable on procedure but wrongly considered merits. The Supreme Court upheld this finding but remedied it by directing the communication be treated as a show cause notice. The assessee was granted rights to respond in writing, present evidence, receive oral hearing, and have the matter decided on merits by the authority. Tax deposits and investments remain subject to the final merit decision, with interim relief continuing pending appeal.
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