LAWS(CAL)-1985-5-29

SUNROLLING MILLS P LTD Vs. INCOME TAX OFFICER

Decided On May 16, 1985
SUNROLLING MILLS P. LTD Appellant
V/S
INCOME-TAX OFFICER Respondents

JUDGEMENT

(1.) This appeal is directed against the judgment and order dated April 2, 1985, passed by Padma Khastgir J. in an application made under Article 226 of the Constitution by the appellant challenging the notices under Section 148 of the Income-tax Act, 1961, for the assessment years 1978-79 to 1981-82. The impugned notices under Section 148 were issued on October 13, 1982. The assessment proceedings pursuant to the said notices had been completed. Before the demand notices and assessment orders pursuant to the said reassessments for the said assessment years could be served upon the assessee, the assessee moved an application under Article 226 of the Constitution. The learned judge dismissed the writ application on the ground that the writ petitioner has adequate alternative remedy under the Income-tax Act, 1961, and as such the petitioner should not be allowed to invoke the writ jurisdiction.

(2.) At the hearing before us, it has been contended by Mr. Anil Kumar Roy Chowdhury, learned counsel on behalf of the appellant that since the notices are without jurisdiction, the learned judge was not justified in dismissing the writ application in limine. The learned judge should have first considered whether the impugned notices under Section 148 were without jurisdiction or not. He had further submitted that no demand notice or assessment order has been served upon the appellant and as such the appellant cannot prefer any appeal against such assessments.

(3.) Mr. M.L. Bhattacharjee, learned advocate on behalf of the respondents, has submitted that the reassessments had been completed after hearing the assessee on March 27, 1985. Thereafter, demand notices, challans and assessment orders were sent to the assessee on March 27, 1985, and the assessee moved this court on March 29, 1985. He had submitted that the appellant should prefer appeals against the assessments, if it is aggrieved and the appellate authority under the Income-tax Act is competent to go into the question relating to the jurisdiction of the Income-tax Officer to initiate the proceedings.