Law: Income Tax Act, 1922

Section: 34(3)

Law: Constitution of India

Section: 226

Income-tax - Writ -Notice to show cause why an order under S. 23-A, Income-tax Act, 1922 should not be made Plea that such order was time-barred under S. 34(3)-Application a for writ to restrain Income-tax Officer from proceeding with the notice-Whether writ can be issued-Whether application premature Order under S. 23-A, whether an "order of assessment"-Indian Income-tax Act, 1922, S. 23-Constitution of India, Art. 226. Where in respect of the assessment year 1955-56, the Income tax Officer issued a notice to the assessee in May 1964, to show cause why an order under section 23-A should not be passed against the assessee, and the assessee applied to the High Court for a writ directing the Income-tax Officer to recall his notice and to forbear from giving effect to the same, on the ground that an order under section 23-A, being an order of assessment, was governed by the period of limitation of 4 years fixed by sec tion 34(3), and, as the period of 4 years had elapsed, the Income-tax Officer had no jurisdiction to make an order under section 23-A: Held, that since the Income-tax Officer had merely issued a notice to show cause why an assessment should not be made under section 23-A and the contention that an order under sec tion 23-A would be barred by limitation under section 34(3) could be raised before the Income-tax Officer and he had juris diction to decide the question himself, the Income-tax Officer had not done anything in excess of his jurisdiction and no writ restraining him can be issued. Held further, that though it is settled law that the High Court can issue a writ even where an alternative remedy is available, this was not a proper case for the High Court to issue a writ. Abraham (C. A.) v. Income-tax Officer, Kottayam (1961) 41 I T R 425 (S C); Calcutta Discount Co. Ltd. v. Income-tax Officer (1961) 41 I T R 191 (S C); Chhotalal Haridas v. M. D. Karnic (1961) 43 I T R 387 (S C); Commissioner of Income-tax v. Navinchandra Majatlal (1961) 421 T R 53 (S C); Gadgil (S. S.) v. Lal & Co. (1964) 53 I T R 231 (S C); Lalji Haridas v. R. H. Bhatt (1965) 55 I T R 415 (S C); Navanagar Transport and Industries Ltd. v. Income-tax Officer,…