LAWS(MAD)-1998-4-82

KAMALAM RAJENDRAN Vs. DEPUTY COMMISSIONER OF INCOME TAX

Decided On April 27, 1998
KAMALAM RAJENDRAN Appellant
V/S
DEPUTY COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) INVOKING Article 226 of the Constitution of India, the writ petitioner has filed the present writ petition seeking for a writ of certiorari to call for the records of the respondent in file No. 47-016-PN-7130 of 1984-85 and to quash the notice dated March 23, 1989, issued therein under Section 148 of the Income-tax Act, 1961.

(2.) IN support of the writ petition, the petitioner herein has filed an affidavit wherein she has narrated all the facts and circumstances that forced her to file the present writ petition and prayed that her petition may be ordered as prayed for. On behalf of the respondent no counter affidavit has been filed. But they argued the matter.

(3.) IN support of her contentions, on behalf of her, the following four decisions were relied on by learned counsel appearing for the petitioner :