1990 (4) TMI 16

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..... law and facts. These writ petitions challenge the notices issued by the concerned Income-tax Officer under section 186 of the Income-tax Act, 1961 ("the Act"), requiring the petitioner-assessees to show cause as to why the registration granted to them be not cancelled because they are alleged to have taken partners without the approval of the licensing authority under the Act. The Act is a comp .....

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..... tage, directed to go to the authorities under the Act to seek reddressal of their grievances. I am not impressed by this argument. Even after the writ petitions are admitted for hearing, it is open to this court to examine as to whether the jurisdiction under articles 226 and 227 of the Constitution of India and sections 103 and 104 of the Constitution of Jammu and Kashmir should be exercised or n .....

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..... all first decide that case and record his conclusions regarding the genuineness and validity of the partnership concern and only thereafter the matters pertaining to the following years shall be taken up but not earlier than six months. Learned counsel for the petitioners are agreed that if the concerned Income-tax Officer takes up the notices for the subsequent years after period of six months of .....

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