Reassessment notice under section 148 upheld as valid; writ interference declined on the facts before the court.

A reassessment notice under section 148 of the Income-tax Act, 1961 was challenged in writ jurisdiction as without jurisdiction and illegal. The High Court found no infirmity in the notice and no want of jurisdiction on the facts placed before it, so it declined to interfere with the single judge's order dismissing the writ petition. The assessee was left to submit an explanation before the assessing authorities and to pursue the statutory remedies available in law.

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Issues: Whether the notice issued under section 148 of the Income-tax Act, 1961, for reassessment on the ground of escaped income for the relevant assessment year was liable to be interfered with in writ jurisdiction.

Analysis: The notice was challenged on the ground that it was without jurisdiction and illegal. The Court found no infirmity in the notice and no want of jurisdiction on the facts placed before it. It also declined to interfere with the order of the single judge dismissing the writ petition, leaving the appellant to submit an explanation before the assessing authorities and pursue the statutory remedies available in law.

Conclusion: The reassessment notice was upheld and writ interference was declined.

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