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Section 147 of the Income-tax Act, 1961, read with article 226 of the Constitution of India - Income escaping assessment - General - Assessment year 1999-2000 - A notice under section 148 was issued to appellant-assessee intimating that a part of income had escaped assessment under section 147 - On petition, Single Judge held that notice was not illegal - Whether there was no error or illegality in order of Single Judge so as to call for any interference - Held, yes - Whether appellant could file his explanation to notice and might pursue his remedy before authorities concerned as per law - Held, yes FACTS A notice was issued by the Assistant Commissioner under section 148 to the appellant-assessee intimating that a part of income assessable for the year 1999-2000 had escaped assessment within the meaning of section 147 and the appellant was called upon to file a return in the prescribed form for that assessment year. The appellant filed a writ petition to quash the notice, which was dismissed by the Single Judge observing that the notice issued was not in any way illegal. On writ appeal : HELD The appellant had not been able to satisfy that there was any infirmity in the notice or want of jurisdiction. There was no error or illegality in the order of the Single Judge, so as to call for any interference. The appellant could file his explanation to the notice he challenged and might pursue his remedy before the authorities concerned as per law and the observations of the Court either in writ appeal or in writ petition would not come in their way. CASE REFERRED TO Sri Krishna Mahal v. Asstt. CIT [2001] 250 ITR 333/ 119 Taxman 905 (Mad.). N. Quadir Hoseyn for the Appellant . JUDGMENT N.K. Jain, CJ. - This writ appeal has been filed…

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