High Court Of Madras
Sri Krishna Mahal vs. Assistant Commissioner Of Income Tax
Sections 147, 148
Asst. Year 1999-2000
N.K. Jain, C.K. & P. Thangavel, J.
Writ Appeal No. 983 of 2002 & C.M.P. No. 8789 of 2001
18th June, 2001
Counsel Appeared
N. Quadir Hoseyn, for the Appellant
JUDGMENT
N.K. JAIN, CJ. :
This writ appeal has been filed against the order of the learned single judge, dt. 9th March, 2001, and made in WP No. 17340 of 2000 [See (2001) 250 ITR 333] :
2. It is alleged that the respondent issued a notice dt. 8th Sept., 2000, under s. 148 of the IT Act, 1961, to the appellant, intimating that a part of income assessable for the year 1999-2000 had escaped assessment within the meaning of s. 147 of the IT Act, and calling upon the appellant to file a return in the prescribed form for that assessment year. To quash the same the appellant filed the writ petition. The learned single judge, on consideration observed that the notice issued, was not in any way illegal and dismissed the writ petition. Against that, this writ appeal has been filed.
3. Heard learned counsel for the appellant and perused the materials on record. The appellant has not been able to satisfy that there is any infirmity in the notice or want of jurisdiction. On consideration, we find that there is no error or illegality in the order of the learned single judge, so as to call for any interference. The appellant can file his explanation to the notice he challenged and the appellant may pursue his remedy before the authorities concerned as per law and the observations of this Court either in writ appeal or in writ petition will not come in their way. With the above observations, the writ appeal is disposed of. Consequently, C.M.P. is closed.
[Citation : 257 ITR 283]
