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TMI Blog1971 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... od of ten years from its owners by lease-deed dated, 21st October, 1964. Inter alia, the petitioner was obliged to pay a monthly rent to the owners in consideration of the lease obtained by him. In the year 1965-66 the petitioner claimed a sum of Rs. 13,364 amongst others as revenue expenditure though this represented the annual rent paid by him to the landlords. This was accepted by the Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok a different view for the later year or years cannot assume jurisdiction to issue a notice under section 147 of the Income-tax Act to reopen a closed assessment as if there was an escapement in it. This is opposed by the revenue on the ground that the respondent has jurisdiction to issue the notice and a writ of prohibition cannot issue at this stage as the petitioner cannot say that the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. Certainly, it cannot be said that the impugned notice was issued without jurisdiction. As a writ of prohibition is one to interdict the exercise of jurisdiction and as the petitioner can succeed only if he establishes that in no circumstances such action by the respondent can be countenanced, such a writ cannot issue from this court under article 226. In the instant case, it cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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