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2013 (7) TMI 805 - HC - Income TaxNotice u/s 153C - Whether the assessing authority receiving satisfaction note has already examined account books and has not found anything adverse against the assessee and further seized goods have already been released in favour of the assessee he is required to issue notice u/s 153C to file returns for six years – Held that:- If there is power to do something under the Act, the action taken in the fiscal matters cannot be set aside in exercise of the writ jurisdiction on the ground that such power is to be exercised needlessly without any purpose - The exercise of power in such case can only be challenged - if the power is being exercised with ulterior motive and mala fide intentions - It is not open for the petitioner to contend before the writ court that the exercise of power will expose the assessee to assessment for the same period on which assessing authority has already recorded satisfaction - If there is power to do something under the Act - the action taken in the fiscal matters cannot be set aside in exercise of the writ jurisdiction on the ground that such power is to be exercised needlessly without any purpose - The exercise of power in such case can only be challenged, if the power is being exercised with ulterior motive and mala fide intentions. It is not open for the petitioner to contend before the writ court that the exercise of power, which admittedly exists in the authority, will expose the petitioner to assessment for the same period on which assessing authority has already recorded satisfaction – petition decided against assessee.
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