FARHANA SAIT Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Writ Appeal has been preferred by the writ petitioner against the order dated 17.6.2006 passed in Writ Petition No.5251 of 2006, whereby and whereunder, the learned single Judge refused to decide the case on merits on the ground of the availing of the alternative remedy under Section 264 of the Income Tax Act, 1961 (for short, 'the I.T. Act').

(2.) THE main plea taken in the present Writ Appeal is that the availing of the 'Revision' under Section 264 of the I.T. Act is not applicable in a case of attachment of property(ies) of a third party.

(3.) ON the other hand, the stand taken by the respondents-Income Tax is that the attachment proceedings having been started prior to the pronouncement of "Talaq" in 2002, in respect of the assessment year 1995-1996 to 2000-2001, it was open for the authorities to attach the property(ies) in question.