1968 (10) TMI 42

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..... U. Isaac allowing an Original Petition No. 805 of 1966 , moved by the respondent seeking to quash a notice, exhibit P-1, purported to be under section 147 of the Income-tax Act, 1961, as well as a further notice, exhibit P-5, under section 143(2) of the same Act. Various contentions were raised before the learned single judge and had been considered by the single judge and many questions have al....

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....ority 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 by time. That is a matter which the income-tax authorities must consider on the merits in the light of the relevant ev....

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....kind cannot be permitted to be raised in writ proceedings, and so we refused Mr. Pathak permission to develop this point. " The sentence underlined above was not extracted in the judgment under appeal and we think that concludes the matter about the purported exercise of the jurisdiction under article 226 of the Constitution in matters such as that before us. One of the points raised by the ass....