BAL RAM JAKHAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a petition for quashing of the notice dt. 27th March, 1999 (annexure P 3), issued by the Asstt CIT, Circle cum New Assessees Circle, Bhatinda, under S. 148 of the Income tax Act (for short "the 1961 Act"), vide which the petitioner has been asked to furnish a return in the prescribed form in respect of the asst. year 1988 89. The petitioner has also prayed for quashing of the letter dt. 28th Jan., 2000 (annexure P 10), sent by the Dy. CIT, Circle cum New Assessees Circle, Bhatinda requiring him to attend the proceedings initiated under S. 143(2) of the 1961 Act.

(2.) THE facts which have a bearing on the decision of the issue raised by the petitioner are that he had filed a return of income for the asst. year 1988 89 declaring an income of Rs. 41,950 and agricultural land income for rate purposes at Rs. 2,11,822. The ITO, Ward I, Abohar, accepted the return under S. 143(1) of the 1961 Act. By the impugned notice issued under S. 148 of the 1961 Act, the Asstt. CIT has called upon the petitioner to furnish a return for recomputation of income for the asst. year 1988 89. The reasons, which constitute the foundation of the action initiated by the concerned authority, were conveyed to the petitioner, vide annexure P 5, the relevant extract of which reads as under :

(3.) WE have thoughtfully considered the arguments/submissions of learned counsel, but have not felt persuaded to agree with him that the jurisdiction of this Court under Art. 226 should be exercised for quashing of the impugned notice and, in our opinion, the writ petition deserves to be dismissed as premature. It is not the petitioner's case that he has filed a return in pursuance of the impugned notice and any order prejudicially affecting his rights or interest has been passed by the concerned authority. In view of this, we do not find any justification to entertain the petitioner's prayer for quashing of the notice issued under S. 148 of the Act.