1990 (3) TMI 10

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ome-tax Act, 1961 ("the Act"), requiring the petitioner-assessees to show cause as to why the registration granted to them be not cancelled because they are alleged to have taken partners without the approval of the licensing authority under the Arms Act. The Act is a complete code and provides various remedies in the form of appeals, etc., to the aggrieved assessees, The petitioners can raise al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ument. Even after the writ petitions are admitted for hearing, it is open to this court to examine as to whether the jurisdiction under articles 226 and 227 of the Constitution and articles 103 and 104 of the Constitution of Jammu and Kashmir should be exercised or not. From the facts and circumstances of these cases, I am of the view that there are no special circumstances in these cases absolvi....