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Issues involved: Petitioner seeks writ of certiorari to quash notice u/s 143(2) of Income-tax Act issued by Income-tax Officer. Petitioner's return for assessment year 1986-87 transferred to respondent No. 1. Petitioner contends notice should not have been issued based on Summary Assessment Scheme.
Summary: The petitioner challenged a notice issued by the Income-tax Officer under section 143(2) of the Income-tax Act. The petitioner argued that his return, falling below Rs. 2 lakhs and not meeting exceptions, should have been accepted under the Summary Assessment Scheme. The petitioner relied on an advertisement and a letter from the Chairman of the Board as the basis for his claim. However, the court held that the advertisement and the letter did not have the force of law to deprive the Income-tax Officer of statutory powers. The court emphasized that administrative instructions cannot override statutory provisions, citing a Supreme Court decision. The court dismissed the writ petition, stating that unless total want of jurisdiction is proven, a writ of prohibition would not be granted. The court also rejected the oral request for leave to appeal to the Supreme Court under article 133 of the Constitution of India. This judgment clarifies that administrative instructions, even if based on advertisements or letters, cannot supersede statutory powers vested in authorities. The court emphasized the importance of statutory provisions over administrative guidelines and highlighted the need for a clear deprivation of statutory powers for such instructions to be effective. The court's decision underscores the significance of jurisdictional issues in seeking writ remedies and the criteria for granting leave to appeal to the Supreme Court under the Constitution of India.
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