TMI Blog1997 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... r filing the revised return was on account of the fact that the petitioners claimed to have received an amount of Rs. 8,52,000 as income on cash basis for engineering service rendered by the petitioners and the claim of the petitioners that this income of Rs. 8,52,000 should be included for the assessment year 1983-84. Since the petitioners wanted the inclusion of this income in assessment year 1983-84, they, as noticed above, filed the revised return showing a loss of Rs. 55,660 for the assessment year 1984-85 because the petitioners wanted to exclude the income of Rs. 8,52,000 from the assessment year 1984-85. The Assessing Officer, however, did not agree with the contention of the petitioner and included the aforesaid income of Rs. 8,52, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 1983-84. It is against this order that the petitioners have filed this petition under article 226 of the Constitution of India. Undoubtedly, the order impugned in this petition is so patently erroneous and contrary to the well-established principles of law that the maintainability of this petition on the ground of alternative remedy should not be called into question. The order impugned in this petition is so illegal on the very face of it that the petitioners should not be asked to avail of the alternative remedy. Section 147 of the Income-tax Act authorises and permits an Assessing Officer to assess or reassess income chargeable to tax if he has reasons to believe that the said income for any assessment year has e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter and pursuant to the directions of the Tribunal assessed this income for the assessment year 1984-85. Once the income was subjected to assessment for any particular year, it cannot be said to have escaped assessment thus permitting the Assessing Officer to invoke section 147 of the Act. In the facts and circumstances, therefore, I am clearly of the view that the initiation of proceedings under section 147 of the Act and the issuance of show-cause notice under section 148 of the Act are wholly without jurisdiction and a patent abuse of the process of law by the respondents. In fact I should not hesitate in saying that perhaps the respondents acted without any application of mind and mechanically not caring to find out that the inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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