1994 (4) TMI 379

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....he petitioner states that this order was entered in the records on February 18, 1991. The petitioner was directed to produce the accounts by the assessing authority, by annexure 4 dated July 9, 1992. Under the proviso to section 24 of the Bihar Finance Act, reassessment should have been completed within two years from the date of the communication of the order passed in appeal or revision or review or reference. In this case, it should be on or before February 18, 1993. (Two years from the date when the appellate order was entered in the records). It has not been done. The petitioner assails the reassessment proceedings initiated after remit, under section 19(1) of the Act dated July 9, 1992 as illegal. According to him, the reassessment is....

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.... order dated August 21, 1990 passed by the Commercial Taxes Tribunal stand. Moreover, the plea that the assessment is infirm as one based on the audit report was not urged, either before the appellate authority or before the revisional authority. The petitioner is precluded from raising such a plea, at this stage. The plea of limitation has no substance, since the revisional order dated August 21, 1990 has not been communicated to the assessing authority so far. Moreover, such a plea cannot be raised in proceedings under article 226 of the Constitution of India. The petitioner has suppressed material facts, in that he did not disclose the filing of a revision from annexure 3 appellate order which was disposed of on August 21, 1990. The p....

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....) and the revisional order dated August 21, 1990 cannot be attacked after the said proceeding, as one lacking in jurisdiction on the ground that it is based on the audit report. Such a plea is not seen raised, either in the appeal or in the revision, on a perusal of the orders passed in the said proceedings. We repel the said plea. 6.. Under the proviso to section 24 of the Bihar Finance Act, the reassessment proceedings can be initiated and completed within two years from the date of communication of the order passed in appeal or revision or reference or review. It is the definite plea of the Revenue that the order passed in revision by the Commercial Taxes Tribunal dated August 21, 1990 has not been communicated to the assessing author....

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....ar, C.J., stated the law thus: "Mr. Pathak for the appellant attempted to argue that the notice issued against the appellant is, on the face of it, invalid, because it is barred by time. We did not allow Mr. Pathak to develop this point, because we took the view that a plea of this kind must ordinarily be taken before respondent No. 1 himself. The jurisdiction conferred on the High Court under article 226 is not intended to supersede the jurisdiction and authority of the Income-tax Officers to deal with the merits of all the contentions that the assessees may raise before them, and so it would be entirely inappropriate to permit an assessee to move the High Court under article 226 and contend that a notice issued against him is barred....