Writ interference in income tax appeals refused where no natural justice breach or procedural irregularity was shown.

The writ court will not interfere with an appellate income tax order where the appellate authority has considered the relevant facts and no violation of natural justice or procedural irregularity is shown. The court declined to sit in appeal over the appellate authority's factual findings on agricultural produce and bank assets, and found no basis for writ intervention. Interference with the impugned order was therefore refused and the writ petition was dismissed.

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Issues: Whether the writ court should interfere with the appellate income tax order on the ground of violation of natural justice or procedural defect.

Analysis: The appellate authority had considered the relevant facts relating to agricultural produce and bank assets. No violation of natural justice or procedural irregularity was found. The writ court also declined to sit in appeal over the decision already taken by the appellate authority.

Conclusion: Interference with the impugned income tax order was declined and the writ petition was dismissed.

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