TaxTMI 
TaxTMI 
2009 (10) TMI 344
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.... by 1. A. M. SAPRE J. - By filing this writ under article 226/227 of the Constitution of India, the petitioner (assessee) seeks to challenge the notices issued under section 147/148 of the Income-tax Act, 1961 by the Assessing Officer (R-i) dated May 29, 2001, collectively marked as (annexures P-6 to P-11). 2. The impugned notices relate to the assessment years 1993-94, 1997-98, 1998-99, 1999-20....
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....f law that jurisdiction of the writ court under article 226/22 7 of the Constitution of India while examining the legality and correctness of notices issued under any law (as in this case the Income-tax Act) is confined to only jurisdictional issues. In other words, the writ court cannot go into factual aspects of the case for deciding the legality of the impugned notices like an appellate court o....
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....en the Department should proceed to make assessment pursuant to the impugned notices on "protective basis". Depending upon the outcome of the decision that may be rendered, which has bearing over the issue in question, the authorities are always free to pass appropriate orders as is permissible under the Act. Needless to observe, this course, if required and occasion so arises, should be resorted ....
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....ing Officer had the jurisdiction to issue the impugned notices. 10. Since we have granted liberty to make the protective assessment pursuant to issuance of the impugned notices in relation to the assessment year in question, we do not wish to burden our conclusions by giving detailed reasons as it would cause prejudice to either parties while proceeding to make assessment and deciding the appeal ....