GOVIND SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner, by means of this petition, has challenged the order dt. 10th Feb., 1988, Annexure-B to the petition, passed by the CIT, Jabalpur for the asst. yrs. 1978-79 to 1981-82, which was directed against the order of the ITO dt. 6th March, 1982, for the asst. yr. 1978-79, order dt. 6th March, 1982, for the asst. yr. 1979-80, order dt. 23rd Dec., 1982 for the asst. yr. 1980-81 and the order dt. 23rd March, 1984, for the asst. yr. 1981-82 imposing interest and penalty on the petitioner and the prayer is made for quashing this annexure.

(2.) HEARD the learned counsel for the petitioner and the learned counsel for the respondents.

(3.) THE CIT has recorded a finding which is dependent upon determination of the fact. This Court under Art. 226 of the Constitution of India is not supposed to interfere with the finding of the fact assuming itself to be the AO. Learned counsel for the petitioner was asked to point out from the petitioner whether he had made averment relating to the payment of the taxes and the arguments were advanced before the concerned authority and the concerned authority did not consider the same, the learned counsel was not able to point out any such averment in the petition. Assuming that it was done so, then the appropriate forum in such circumstances is to approach the same authority and not before this Court. The Supreme Court in a like situation in the case of Daman Singh vs. State of Punjab AIR 1985 SC 973 observed as: