SANTOSH KUMAR DEY DECD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner who is an assessee both under the Income-tax Act and Wealth-tax Act, by this petition under Articles 226 and 227 of the Constitution of India calls in question two notices both dated March 18, 1988 (vide annexures P-11 and P-12), issued by the respondent--Income-tax Officer, H-Ward, Circle-I, Indore, under Section 147(a) of the Income-tax Act, 1961 (as it stood before the amendment of 1987), calling upon the petitioner to submit fresh returns of his income for the assessment years 1984-85 and 1985-86.

(2.) AT the outset it may be noted that the practice of this court has been not to interfere in such matters at the stage of issuance of notice and leave the aggrieved party first to answer such notice and exhaust the alternative remedies provided under the ordinary law before invoking the extraordinary jurisdiction of this court under Article 226/227, However, in the instant case, it is noticed that the present petition stands admitted way back in 1988 and the petitioner has challenged the very jurisdiction of the Income-tax Officer, Indore, to issue the impugned notices. I, therefore, proceed to examine the merits of the case so as to find out whether any ground as envisaged under Section 147(a) existed for exercising jurisdiction under the aforesaid provision.

(3.) I have heard Shri P.M. Choudhary, learned counsel for the petitioner, and Shri R.L. Jain, learned counsel for the respondent.