TaxTMI 
TaxTMI 
1992 (5) TMI 9
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....rred to as " the Act " ), issued in respect of the assessment year 1980-81. It seems that the return submitted by the assessee for that year was accepted under section 143(1)(a)(i) of the Act. By a notice under section 148 of the Act, the petitioner was called upon to file a fresh return of its income for the year in question, inasmuch as its income had escaped assessment within the meaning of cla....
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....d with the Assessing Officer to take action under section 143 of the Act. The said writ petition was disposed of at the admission stage itself by an order dated January 27, 1992, directing the Assessing Officer to disclose and communicate to the petitioner the reasons recorded under section 143(2) of the Act. It is not in dispute that the petitioner has now been supplied with the reasons on which ....
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.... to section 148 of the Act. Yet another ground of attack is that the petitioner had claimed a certain deduction with respect to certain travelling allowance and that claim was based on the clarification issued by the Ministry of Finance and also on the circular of the Department and, as such, it was wholly unfair and illegal on the part of the assessing authority to have taken action under section....
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....a, but it is also equally true that courts have shown their disinclination to exercise their extraordinary jurisdiction under article 226 of the Constitution of India, unless a clear case of want of jurisdiction is made out, or it is shown that there has been violation of the principles of natural justice, or some other similar ground is made out, where the action or proceedings are shown to be pa....