GOYAL AND COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS special appeal is directed against the judgment of the learned single judge dated April 13, 1992, wherein the writ petition filed by the petitioner was dismissed on the ground that the petitioner has a remedy against the order passed under Section 132(5) of the Income-tax Act, 1961, and that the said order has only been made in a summary manner and regular assessment proceedings are yet to take place.

(2.) THE submission of learned counsel for the appellant is that the remedy provided under Section 132(11) of the Act is not a bar to maintenance of a writ petition. It is submitted that the said order has been passed without giving reasonable opportunity to the petitioner and that the notice has been issued only in respect of the investment of Rs. 50,000 whereas the amount of income determined is far in excess of that sum and thus the order is without jurisdiction.

(3.) IT has further been submitted that the Supreme Court in Dr. Smt. Kuntesh Gupta v. Management of Hindu Kanya Mahavidyalaya, AIR 1987 SC 2186, has held that the writ petition is maintainable and is not barred because of availability of alternative remedy as the authority had no power to review its order.