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Petitioner: Smt. SHASHI JAIN VS Respondent: INCOME-TAX OFFICER and another
Court Name: Allahabad High Court Judge(s): R. K. Gulati, R. Dayal Title: Smt. SHASHI JAIN vs INCOME-TAX OFFICER and another Case No.: Writ Petition No,100 of 1997 Date of Judgment:1997-02-18 Reported As: 1999 PTD 2756 Result: Petition dismissed
JUDGMENT
JUDGMENT ' By this petition, the petitioner seeks a writ of certiorari, quashing the notices, dated November 18, 1996, under section 148 of the Income Tax Act, 1961, for the assessment years 1990-91, 1991-92, and also the notices, dated September 6, 1996, issued under the same provision for the assessment years 1992-93, 1993-94, 1994-95 and 1995-96. ' Learned counsel for the petitioner submits that the petitioner filed income-tax returns for all these years in time and she was assessed to tax under section 143(1)(a) of the Act but subsequently notices have been issued under section 148 of the Act on the basis of the valuer's report even when the valuer did not give opportunity of being heard before making the report. The valuer's report is with respect to the investment in the house constructed by the petitioner. In our view, no notice was required to be given before the issuance of notice under section 148. We are not impressed with the contention that the impugned notices have been issued by the Assessing Officer without there being any reason to believe that any income chargeable to tax had escaped the assessment. However, the petitioner will have opportunity to contest the correctness of the valuer's report during the course of assessm ent proceedings in pursuance of the notices under section 148. ' The petition is dismissed in limine.
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