2000 (7) TMI 13

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....C.J.--The parties to the three appeals are one and the same and, therefore, by consent of both parties all the three appeals were taken up together for disposal. The write petition was filed by the appellant to quash the notice issued under section 148 of the Income-tax Act, 1961, dated December 7, 1998, (exhibit 4), and for a mandamus commanding respondent No. 2 to cancel or withdraw the notic....

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....-tax has proposed to assess the income for the assessment year 1995-96 which according to him has escaped assessment within section 147 of the Act. The appellant was prepared to deliver to the officer concerned, the returns in respect of which, he is assessable for the assessment years 1993-94, 1994-95 and 1995-96. The appellant, by his letter dated December 18, 1998 (exhibit 5), requested the Ass....

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.... income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance, etc., etc. Section 148 of the Act deals with issue of notice where income has escaped assessment. Section 151 of the Act deals with sanction for issue of notice under ....

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....reasons and the same in our opinion need not be communicated. The notice was issued under section 148 of the Act and, therefore, the appellant ought to have filed the reply immediately. In our opinion, the appellant has wrongly invoked the jurisdiction of this court. As already noticed, the writ petition is directed against the notice under section 147 of the Income-tax Act. This apart, the appell....