| Citation(s) |
|---|
| 1999 SLG 460 1999 SLD 460 1999 PTD 3159 (1999) 236 ITR 305 (1999) 80 TAX 259 |
Supreme Court of India
C. A. No. 812 of 1978, decision dated: 6-02-1996
S. P. BHARUCHA AND B. N. KIRPAL, JJ
T.A. Ramachandran, an, Senior Advocate (Arvind Minocha, Advocate with him) for Appellant. J. Ramamurthi, Senior Advocate (S. Rajappa and S. N. Terdol, Advocates with him) for
Respondent.
C. A. No. 812 of 1978, decision dated: 6-02-1996
S. P. BHARUCHA AND B. N. KIRPAL, JJ
T.A. Ramachandran, an, Senior Advocate (Arvind Minocha, Advocate with him) for Appellant. J. Ramamurthi, Senior Advocate (S. Rajappa and S. N. Terdol, Advocates with him) for
Respondent.
BHAGWANT KISHORE SUD
VS
Income Tax APPELLATE TRIBUNAL and others
Law: Income Tax Act, 1961
Section: 147,148,256
Income-tax----Reassessment---Writ---Maintainability of writ petition---Petition not maintainable if there is alternate remedy---Reassessment proceedings could be challenged through provisions under Income-tax Act---Tribunal rejecting reference application of assessee---Assessee filing application in fight Court under S.256(2) to direct reference---Withdrawal of reference application for direction of question challenging reassessment proceedings ---Assessee filing writ petition for quashing reassessment proceedings---Writ petition not maintainable---Indian Income Tax Act, 1961, Ss.147, 148 & 256--¬Constitution of India, Art.226. The appellant, an assessee under the Income Tax Act, 1961, disclosed income from 14 trucks under a voluntary disclosure scheme. That scheme made provisions prohibiting the use of disclosures thereunder in subsequent assessment proceedings. The disclosure made by the assessee was accepted on March 31, 1966. On February 28, 1973, the Income-tax Officer issued a reassessment order under section 148 of the Income Tax Act, 1961, pertaining to the assessment years 1959-60 to 1962-63 and brought to tax additional amounts which he held were income from trucks. The assessee appealed and contended that the Income-tax Officer had no power to invoke the relevant provisions of the Act relating to the said assessment years because his disclosures under the voluntary disclosure scheme were protected. Not only did the Appellate Assistant Commissioner reject the appeal but, after notice enhanced the amount found by the Income-tax Officer to have been income which had escaped assessment. On appeal the Tribunal deleted the addition made by the Appellate Assistant Commissioner but did not hold the reassessment proceedings to be invalid. The appellant applied for reference but his application was rejected. -He filed an application to the High Court to direct reference but withdrew the application. Thereafter he filed a writ petition before the High Court for quashing the Tribunals order and the reassessment proceedings, which was dismissed. On appeal to the Supreme Court: Held, dismissing the appeal, that the High Court was entirely justified in…
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