Law:

Section:

Section 120, read with section 221, of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of - Assessment year 1993-94 - Assessee had been deducting tax under section 192 and had been depositing same under section 200 and also filed annual return under section 206 - Respondent No. 1 by writing a letter to assessee required him to furnish various informations and to produce relevant books of account and documents in respect of such information, which related to tax deducted by him under section 192 - Assessee, by filing writ application challenged jurisdiction of respondent No. 1 to make enquiry or to require him to produce any document asked for in aforesaid letter - It was seen from records that by notification dated 1-5-1989, Chief Commissioner in exercise of his power under section 120, conferred power upon respondent No. 1 in respect of all matters relating to all sections in Chapter XVIIB except section 195 and also relating to section 221 which falls under Chapter XVIID - Whether once power under section 221 was conferred upon respondent No. 1, it gave power to him to assess penalty as an Assessing Officer of assessee and it necessarily followed that respondent No. 1 also became Assessing Officer of assessee in respect of return filed under section 206 - Held, yes - Whether, in such circumstances, exercise of power under section 131 at his instance was implicit - Held, yes - Whether, consequently, writ application was to be dismissed - Held, yes FACTS The assessee had been deducting tax under section 192 and had been depositing the same under section 200 and also filed annual return under section 206. Respondent No. 1 by writing a letter required assessee to furnish various informations and to produce relevant books of account and documents in respect of such information which related to the tax deducted by him under section 192. Assessee filed the writ application challenging the jurisdiction of respondent No. 1 to make enquiry. The revenue had raised a preliminary objection as to the maintainability of writ application pointing out that the assessee having alternative remedy under the Act itself, the Court should not entertain writ…

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