Writ of prohibition is unavailable against reassessment notice when jurisdictional defect is not shown and material exists for reopening.

A writ of prohibition lies only where the impugned action is wholly without jurisdiction or in clear excess of statutory power. Reopening under section 147(b) based on subsequent information and materials could not be interdicted at the threshold merely because the assessee challenged the sufficiency of the material. As the notice was not shown to be issued without jurisdiction, the High Court held that prohibition was not maintainable under article 226.

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Issues: Whether a writ of prohibition could be issued to restrain the Income-tax Officer from issuing notice under section 147(b) of the Income-tax Act, 1961 for reopening the assessment on the ground of lack of jurisdiction.

Analysis: A writ of prohibition lies only where the impugned action is without jurisdiction or in complete excess of statutory authority. The notice was issued on the basis that the earlier allowance of deduction required reconsideration in the light of subsequent information and materials, and it could not be said at this stage that the officer had no material at all or that the reopening was wholly beyond jurisdiction. The existence or sufficiency of material for reassessment was not a matter that justified interdiction by prohibition under article 226.

Conclusion: The notice under section 147(b) was not shown to have been issued without jurisdiction, and the writ of prohibition was not maintainable.

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