PRODIP KUMAR DOLEY Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. C. Goswami, learned counsel for the petitioners and Mr. S. Sarma, learned Standing Counsel, Income Tax Department, appearing for the respondents.

(2.) The short question that arises for consideration in this writ petition filed by five writ petitioners in their individual capacity under Article 226/227 of the Constitution of India is whether each petitioner is entitled to take the benefit of Section 10(26) of the Income Tax Act so as not to compel each of them to pay any income tax on their total income which according to each of them is exempted from payment of income tax by virtue of the exemption contained in Section 10(26) of the Act. This, in principle, is the question that arises for consideration in this writ petition and is raised for its decision.

(2.) After having heard the learned counsel for the petitioners and also hearing the learned Standing Counsel appearing for the respondent -Income Tax Department, on advance notice, we are of the considered opinion that this matter needs to be decided in the first instance by the Assessing Officer i.e. Income Tax Officer (TDS), Dibrugarh, Assam, inter alia, for the reason that this may involve and indeed does involve some adjudication of fact/enquiry, namely, whether the petitioner(s) satisfy the ingredients of Section 10(26) and if so how and on what basis and in what manner. Such question cannot be tried conveniently and properly in our extraordinary jurisdiction under Article 226 of the Constitution of India. It is for this reason, we feel that petitioners should approach the Assessing Officer who is otherwise seized of the petitioners' cases for realization of the income tax on their total income earned and after examining the issue on the basis of the evidence adduced by the petitioners in support of their contentions seeking exemption from payment of income tax on the basis of Section 10(26), then pass appropriate orders in the cases of each individual petitioner.