CHITRANJAN JAISWAL Vs. COMMISSIONER OF INCOME TAX,RANCHI

JUDGEMENT

(1.) : Heard learned counsel for the parties.

(2.) FOLLOWING substantial question of law is involved in this writ petition :

(3.) AS per the brief facts, the petitioner did not file the return for the assessment year 1992 -93. However, the Assessing Officer issued notice under Section 148 of the Income Tax Act on 24th March,1994 which was duly received by the assessee on 26th March, 1994 and petitioner was called upon to furnish return. Upon which the petitioner submitted his return of income on 8th February,1995 showing total income of Rs.75,594/ -and agricultural income of Rs.15,000/ -. The assessee claimed refund of Rs.29,830/ -. The assessee was also directed to appear before the Assessing Officer and he duly heard the petitioner and he passed the order that from the return submitted by the petitioner, it appears that there is refundable amount of Rs.29,830/ - and after taking note of this fact he simply passed the order to drop the proceedings under Section 148 of the Act without passing any order for refund of Rs.29,830/ -. The petitioner approached the Commissioner of Income Tax under Section 264 of the Income Tax Act, 1961 and the learned Commissioner of Income Tax, Ranchi vide impugned order dated 24th February,2000 held that the proceeding under Section 147/148 of the Income Tax Act, 1961 is not the proceeding of assessment of income of the assessee and because of dropping of the proceeding only the petitioner cannot claim the amount, as claimed in the return submitted by him under the proceeding initiated under Section 147/148 of the Income Tax Act, 1961. Hence this writ petition has been preferred by the petitioner.