1967 (1) TMI 23

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....section 22(2) of the Income-tax Act, 1922. The return was filed on January 10, 1962. Subsequently, on February 6, 1962, the petitioner received a notice under section 23(2) from the Income-tax Officer calling upon him to produce accounts and documents and other evidence in support of his return. No assessment has yet been made in those assessment proceedings and they are still pending. That is not....

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.... with the notice under section 148. The petitioner applies for certiorari. Now the original assessment proceedings upon the return filed by the petitioner in consequence of the notice under section 22(2) are pending before the Income-tax Officer. They were pending when the notice under section 148 was issued. In the circumstances, on the date when the notice was issued it cannot be said that any ....

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....ndent that an alternative remedy was available to the petitioner by way of appeal against the assessment order. In my opinion, when the petitioner drew the attention of the Income-tax Officer to the pendency of the original assessment proceeding and in fact produced the notice under section 23(2) in support of the fact that he had filed a return, it was not open to the Income-tax Officer to persis....