JANTA METAL WORKS Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner is asking for a writ of cer-tiorari, quashing the notice dated October 8, 1987, issued by the Income-tax Officer, BWard, Moradabad (respondent No. 1), under Section 143(2) of the Income-tax Act.

(2.) THE petitioner filed a return for the assessment year 1986-87, showing an income of Rs. 71,580 before the Income-tax Officer, C-Ward, Circle-1, Moradabad. Subsequently, his case was transferred to respondent No. 1. In connection with his assessment, respondent No. 1 issued the impugned notice calling upon him to produce his accounts relating to the said assessment year. Soon after receiving the said notice, the petitioner approached this court by way of this writ petition.

(3.) BASED upon the above, counsel for the petitioner, Sri Vikram Gulati,' contends that inasmuch as the petitioner's return was for a sum of less than Rs. 2 lakhs and also because his case does not fall under any of the three exceptions mentioned in para 2 of annexure II, the Income-tax Officer was bound to accept it without calling him. He says that the Income-tax Officer has no jurisdiction to issue the impugned notice under Section 143(2). His case is that the Income-tax Officer was bound to process his return under the Summary Assessment Scheme and that neither his return can be questioned nor could a notice under Section 143(2) be issued.