SUNDERLAL JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this petition, filed under Articles 226 and 227 of the Constitution of INdia, the challenge is to a notice issued under Clause 148 of the INcome-tax Act, 1961, dated March 23, 1989 (annexure J), by the INcome-tax Officer to the petitioners for the assessment year 1984-85.

(2.) THE challenge to the notice under Clause 148 ibid is, inter alia, on the ground that issuing of notice to an association of persons is bad, that it does not record any reasons, that it is issued without application of mind, that assuming some reasons are recorded before issuance of notice then the same are bad, irrelevant and contrary to the facts and constitutes legal malice. THE petitioners then set out several factual pleadings as to what was the constitution of their firm, how it was dissolved, etc., to show that issuance of notice under Clause 148 of the Act is bad in law and hence deserves to be quashed.

(3.) NONE for the petitioner. NONE for the respondents.