TMI Blog2000 (10) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has also prayed for quashing of the letter dated January 28, 2000 (annexure P-10), sent by the Deputy Commissioner of Income-tax, Circle-cum-New Assessees Circle, Bhatinda, requiring him to attend the proceedings initiated under section 143(2) of the 1961 Act. The facts which have a bearing on the decision of the issue raised by the petitioner are that he had filed a return of income for the assessment year 1998-89 declaring an income of Rs. 41,950 and agricultural land income for rate purposes at Rs. 2,11,822. The Income-tax Officer, Ward-I, Abohar, accepted the return under section 143(1) of the 1961 Act. By the impugned notice issued under section 148 of the 1961 Act, the Assistant Commissioner of Income-tax has called upon the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by his client for the assessment year 1988-89 by stating that his income-tax file was not traceable. Vide letter, annexure P-7, dated August 2, 1999, the Deputy Commissioner of Income-tax, Circle-cum-New Assessees Circle, Bhatinda, informed the petitioner that the assessment record in relation to the year 1988-89 is not readily available in his office. However, the petitioner's representative reiterated his request, vide letter, annexure P-8, dated August 3, 1999. After about four months, he sent a letter, annexure P-9, dated December 17, 1999, against the non-supply of copies of various documents including Jain diaries along with the notice and requested that the copies of documents, statements and copies of the Jain diaries showing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Mittal then argued that the reasons recorded by the concerned authority do not satisfy the condition enumerated in section 148 of the 1961 Act and, therefore, the notice should be quashed. In support of this argument, learned counsel relied on R.S. Chiranji Lal and Sons v. CIT [1959] 36 ITR 407 (Punj). We have thoughtfully considered the arguments/submissions of learned counsel, but have not felt persuaded to agree with him that the jurisdiction of this court under article 226 should be exercised for quashing of the impugned notice and, in our opinion, the writ petition deserves to be dismissed as premature. It is not the petitioner's case that he has filed a return in pursuance of the impugned notice and any order prejudicially affecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the competent authority constituted under that Act cannot be denuded of its jurisdiction to determine the petitioner's liability to pay tax in relation to the particular assessment year simply because in the criminal case charge has not been framed. We are further of the view that the opinion formed by the Assistant Commissioner cannot be per se regarded as arbitrary or capricious so as to justify intervention of this court at this stage of the proceedings. The jurisdiction of this court to interfere with the show-cause notice issued under section 148 of the Act is extremely limited and the belief formed by the competent authority cannot be set at naught simply because this court, on reappreciation of the matter, forms a different opin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee to establish that there in fact existed no belief or that the belief was not at all a bonafide one or was based on vague, irrelevant and non-specific information. To that limited extent, the court may look into the conclusion arrived at by the Income-tax Officer and examine whether there was any material available on the record from which the requisite belief could be formed by the Income-tax Officer and further whether that material had any rational connection or a live link for the formation of the requisite belief. It would be immaterial whether the Income-tax Officer, at the time of making the original assessment, could or could not have found by further enquiry or investigation, whether the transaction was genuine or not if, on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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