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2000 (7) TMI 73

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....itting at Panaji. By that order, the writ petition filed by the appellant was summarily dismissed. By the writ petition, the appellant challenged the validity of a notice issued to it by the first respondent under section 148 of the Income-tax Act, 1961. The notice alleged that the first respondent had reason to believe that the appellant's income chargeable to tax for the assessment year 1986-87....

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....there was, in its view, no failure to perform a statutory duty, it could not call for and examine the reasons. As to the ground in relation to the previous notice, the Division Bench noted that it had not been asserted in the writ petition that the income-tax authority had made an assessment pursuant to the previous notice. It observed that the appellant had submitted to the jurisdiction of the au....