RAMKUMAR RAJA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE Order of the Court is as follows:Heard.

(2.) IN the above writ petition, the petitioner has prayed for issue of a writ of prohibition, prohibiting the respondent from taking any further proceedings for the reassessment of the petitioner in respect of the assessment year 1989-90, in pursuance of the notice of the respondent dated 20-8-1991, under section 148 of the INcome-tax Act, 1961 ('the Act').

(3.) PER contra, Mr. C. V. Rajan, the learned junior standing counsel (Income-tax), contends that it cannot be contended that the respondents have every right to issue notice for the escaped assessment under section 148, but, since the petitioner had not disclosed his income through the said partnership firms, the impugned notice dated 20-8-1991 issued by the respondent cannot be stated as without jurisdiction or illegal.