JEYPORE SUGAR COMPANY LIMITED Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS writ petition is filed for the issue of a writ of prohibition against the ITO, A Ward, Circle I, Kakinada. The respondent issued a notice to the petitioner proposing to reopen the assessment for the assessment year 1973-74. The prayer of the petitioner is to quash the said notice for the reasons contained in the affidavit. When the case was taken up, the learned standing counsel for the Commissioner contended that this court has no jurisdiction to issue any such writ as prayed for in the present case, as no part of the cause of action arose within the jurisdiction of this court.

(2.) ARTICLE 226(2) of the Constitution of India provides that the power to issue a writ may be exercised by any High Court exercising jurisdiction in relation to the territories within which the cause of action wholly or in part arises for the exercise of such power, notwithstanding that the seat of such Government or authority or the residence of such person is not within those territories. In para. 13 of the affidavit, it is mentioned that the proceedings initiated by the ITO by issuing the notice under Section 148 of the I.T. Act are wrong, illegal and without jurisdiction and that the entire proceedings are not tenable in law for various reasons. It is found that, in the present case, the petitioner is borne on the file of the ITO, A Ward, Circle I, Kakinada, and has been assessed for the same year in the usual course. As stated earlier, the present proceedings are only reassessment proceedings in order to bring to tax the sum which is alleged to have escaped assessment. In the assessment order, the " name of the assessee with address " is given as follows :

(3.) IN these circumstances, we dismiss the writ petition as not entertain-able by this court. There will be no order as to costs.