1997 (4) TMI 28

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....issued by the Income-tax Officer, Ward-I(7), Ludhiana, under section 143 read with section 147 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The averments made in the writ petition show that the petitioner had filed returns for the assessment year 1992-93 declaring an income of Rs. 27,930 and paid income-tax amounting to Rs. 391 on the basis of self assessment made under sec....

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....notice. The Income-tax Officer is directed to decide the application de novo without being least influenced by the order passed by his predecessor in interest. The order must be speaking and well reasoned. This petition is disposed of with these observations." Thereafter the petitioner filed an application under section 154 of the Act. That application was accepted by the Income-tax Officer. Howe....

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....itutes a complete code to deal with all issues relating to tax on income and when a specific remedy has been provided under the statute to a person aggrieved by an order passed under section 143 read with section 147 of the Act, we do not find any reason to deviate from the well established rule that the High Court will ordinarily not entertain the writ petition under article 226 where an effectiv....