Law:

Section:

Section 186 of the Income tax Act, 1961, read with articles 226 and 227, of the Constitution of India - Firm - Registration - Genuineness of - ITO issued notices under section 186 of the Income-tax Act, 1961 requiring petitioners to show cause as to why registration granted to them be not cancelled as they were alleged to have taken partners without approval of licensing authority under Income-tax Act - Whether as various remedies for contesting aforesaid notices were available to petitioners under Income-tax Act, petitions under articles 226 and 227 were not maintainable - Held, yes FACTS The ITO issued the notices under section 186 of the Income-tax Act, requiring the petitioners to show cause as to why the registration granted to them be net cancelled because they were alleged to have taken partners without the approval of the licensing authority under the Income-tax Act. On writ: HELD The Income-tax Act is a complete code and provides various remedies in the form of appeals, etc., to the aggrieved assessee. The petitioners could raise all the points raised in these writ petitions before the concerned ITOs and invite adjudication thereupon. The issues agitated tend to raise a controversy regarding facts. Writ proceedings were not appropriate proceedings for determination of such controversies. Even otherwise, the petitioners had effective and efficacious remedies for contesting the notices and any adverse orders stemming therefrom. The writ petitions were dismissed and the petitioners were directed to avail of the remedies under ordinary law by raising all objections before the concerned ITOs. H.L. Bhagotra, S. Dutt, J.S. Kotwal, J.M. Gupta and M.M. Gupta for the Petitioner. T.S. Thakur for the Respondent. ORDER 1. This order will dispose of the above-mentioned batch of writ petitions as they raise common question, of law and facts. 2. These writ petitions challenge the notices issued by the concerned ITO under section 186 of the Income-tax Act, 1961 ('the Act') requiring the petitioner- assessees to show cause as to why the registrations granted to them be not cancelled because they are alleged to have taken partners without the approval of the licensing…

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