AUTO AND METAL ENGINEERS Vs. UNION OF INDIA

JUDGEMENT

(1.) AUTO and Metal Engineers, Faridabad through Smt. Sunanda Rani, its partner, have challenged the impugned notices (Annexures P-1, P-2, P-6, P-7, P-9, P-11, P-12, P-16 and P-17), by way of this writ petition under Art. 226/227 of the Constitution of India.

(2.) MR . Grover, the learned counsel for the petitioner, canvassed that the ITO could not proceed to levy tax against the petitioner for the asst yr. 1971-72 as the same is time-barred.

(3.) MR . Grover could not show me any authority taking a contrary view. Since the question whether the notice issued to the petitioner is barred by time cannot be determined by the High Court in these writ proceedings, the writ petition is dismissed with costs. Counsel's fee Rs. 500. However, it is directed that the ITO (Respondent No. 3) shall go into all the questions including the question of limitation raised by the petitioner in this petition and decide the matter in accordance with law. The parties are directed to appear before the ITO on 20th Dec., 1982, at Faridabad.