Law: Income Tax Act, 1961

Section: 148

Income-tax-----Writ---Writ petition filed challenging notices issued under 5.148---Writ petition dismissed by High Court ---Assessee thereafter, participating in assessment proceedings---Filing another writ petition assailing notices under S.148 on same grounds as were urged in earlier writ petition---High Court cannot sit in. over earlier decision of High Court in writ petition -¬Constitution of India, Art.226---Indian Income Tax Act, 1961, 5.148. The Income-tax Officer issued notices under section 148 of the Income Tax Act, 1961, to the petitioner in respect of the assessment %Cars 1986-87 to 1990-91. The petitioner challenged the notices by way of a writ petition on the grounds that the notices issued under section 148 were invalid and that the petitioner had not been supplied with the reasons for the issue of the notices. The High Court rejected the contentions of the petitioner and dismissed the writ petition. Thereafter, the petitioner participated to the assessment proceedings. The petitioner filed another writ petition assailing the notices tinder section 148 on the same grounds as were urged in the earlier writ petition, though put in a different form: Held, dismissing the writ petition, that the petitioner was not entitled in law to institute a second writ petition oil the same grounds on the notices were earlier assailed before the High Court. If the petitioner felt aggrieved by the decision rendered in the earlier writ petition, the remedy of the petitioner lay in approaching the higher Court. The High Court could not sit in over the earlier decision given by a Division Bench of the Court. The contention that the amount of interest received by the petitioner on the enhanced compensation could not be split and assessed in the assessment years in dispute could be canvassed before the higher authority, constituted under the Income-tax Act, if any assessment order was passed and the petitioner felt dissatisfied with it. JUDGMENT This writ petition is directed against the notices under section 148 of the Income Tax Act, 1961, in respect of the assessment years 1986-87 to 1990-91, copies whereof are contained in Annexures "7-A" to "7-E" filed with the…

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