ANIL AGARWAL Vs. VALUATION OFFICER

JUDGEMENT

(1.) THIS petition has been filed by the petitioner, Anil Agarwal of Ghaziabad, seeking writ of certiorari quashing the impugned notice dt. 29th Jan., 1998 (Annexure '4') and the subsequent notices dt. 11th Aug., 1998 and 28th Aug., 1998 (Annexures '9' and '10', respectively). These notices have been issued by the Valuation Officer (Valuation Cell), Income-tax, Meerut, respondent No. 1. At the out-set, the Court made an enquiry from the learned counsel for the petitioner whether the notices were without jurisdiction. The answer was that they were not. Admittedly, notices have been issued in reference to the context by the ITO, Ward-1, Ghaziabad, vide his letter No. Valuation/ITO/W-1/GZB/IT dt. 4th Dec., 1997 under S. 131(1)(d) of the IT Act, 1961 ('the Act'). It is not disputed that the IT Act had provided for a reference to the Valuation Officer under S. 55-D of the Act. The enquiries, which were being sought from the petitioner No. 11 of them relate to details of the property and construction upon it.

(2.) THE subsequent notices seeks further enquiries from he petitioner. By the notice dt. 11th Aug., 1998 (Annexure '9'), an enquiry had been made from the petitioner to the effect, that the sale deed, which had been furnished, reveals that it had been registered in June, 1990. But the petitioner had intimated that the property had been purchased during the financial year 1991-92. The Valuation Officer has communicated to the petitioner that the information disclosed about purchase of the land should be during the financial year 1990-91 but the Valuation Officer desires to know whether purchase of the land should be reckoned either in the year 1990-91 or 1991-92. The Court is making no comments on the merits of the case. The petitioner responded to the notice by his reply dt. 24th Sept., 1998. Thereafter, the petitioner received a communication from the Valuation Officer dt. 28th Aug., 1998 (Annexure '10') that further time being sought for furnishing the expenditure details is granted and information now may be furnished on or before 28th Sept., 1998. The petitioner furnished an information by his reply dt. 24th Sep., 1998 (Annexure '11'). The petitioner obtained a report from the approved valuer dt. 18th Sept., 1998 which indicates that on the property, in question, the construction is still going on and the total work is yet to be completed.