DEEPAK KUMAR PODDAR Vs. UNION OF INDIA

JUDGEMENT

(1.) THE assessees have filed these petitions under articles 226 and 227 of the Constitution directly in this court challenging notices issued under Section 148 of the Income-tax Act, 1961.

(2.) FOLLOWING the filing of the returns by the assessees for the assessment year 1992-93, notices were issued to them under Section 143(2) of the Act. While the proceedings in terms of Section 143(3) of the Act were pending pursuant to the notice, it appears that on the basis of the materials seized in the course of a search at the petitioners' premises, the Assessing Officer found that there were sufficient grounds for initiating a proceeding under Section 147 and hence notices under Section 148 of the Act were issued to the petitioners. These notices are sought to be challenged in these writ petitions.

(3.) HAVING heard at length Mr. Bajla for the petitioners and Mr. Debi Prasad appearing on behalf, of the Revenue and having gone through the writ petitions and the counter-affidavit filed in these cases, we are not inclined to accept the submissions made on behalf of the petitioners. We are not aware of any principle of interpretation of statutes which would justify that contrary to its plain meaning a provision in that Act should be given a limited meaning on the basis of the explanatory note submitted before Parliament at the time of the presentation of the Bill.