Writ against Section 142(1) notice held premature; liberty to refile refused, with statutory remedies left open.

A writ petition challenging a notice under Section 142(1) of the Income-tax Act was found not maintainable at that stage because no adverse order had yet been passed against the assessee. The court declined to grant liberty to refile the petition on improved facts, and noted that statutory remedies would remain available if an adverse order were later made. The petition was therefore dismissed as withdrawn, with the assessee left to pursue remedies in accordance with law.

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Issues: Maintainability of the writ petition against a notice issued under Section 142(1) of the Income-tax Act, 1961, and whether liberty should be granted to refile the petition with better facts.

Analysis: The petition challenged a notice under Section 142(1) and no adverse order had yet been passed against the petitioner. In these circumstances, recourse to writ jurisdiction was found to be inappropriate. The request for liberty to file a fresh petition with better or improved facts was declined, while it was clarified that statutory remedies would remain available if an adverse order was subsequently passed.

Outcome: The writ petition was dismissed as withdrawn, liberty to refile was refused, and the petitioner was left to pursue statutory remedies in accordance with law.

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