PURAN MAL Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is a wholly frivolous and unnecessary petition which has been filed which has resulted in our having to unnecessarily spend precious time. The facts are that the WTO included in the hands of the petitioners wealth of Rs. 4,06,389. The appeal was filed to the Asstt. CWT which was dismissed. Further appeal to the Tribunal was dismissed. The petitioner then filed a petition under s. 27 (1) of the WT Act for reference of certain questions of law to this Court. That petitions was dismissed.

(2.) THE petitioner has filed a petition under S. 27 (3) of the said Act, which is yet to come up for hearing before this Court. Despite this alternative remedy having been availed of by the petitioner and despite the fact that petition under S. 27 (3) is pending, the petitioner has filed the present writ petition under Arts. 226 and 227 of the Constitution challenging the same orders which are sought to be impugned on alleged questions of law in the proceedings under the WT Act, We see no justification for this course to have adopted. Learned counsel has relied upon Raza Taxtiles Ltd. vs. ITO 1973 CTR (SC) 238 : (1973) 87 ITR 539 (SC) Where the Supreme Court has said that if there is jurisdictional infirmity, writ petition maintainable.

(3.) THE order with regard to the income-tax assessment, as far as this Court is concerned, has already become final. In spite of this, to file the present writ petition is, to say the least, irresponsible. Dismissed.