Dr. G.s. Chahal v. The Income-Tax Officer, Ward-I, Mansa

IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANAAT CHANDIGARH CWP No.10430 of 1989Date of decision: August 01, 2013. Dr. G.S. Chahal ... Petitioner v. The Income-tax Officer, Ward-I, Mansa ... Respondent CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLAHON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON Present: None for the appellant. Shri G.S. Hooda, Advocate, for the respondent. Rajive Bhalla, J. (Oral): The petitioner prays for issuance of a writ of certiorariquashing notice dated 28.3.1989 issued by the Income Tax Officer,Ward-I, Mansa under Section 148 of the Income Tax Act, 1961. A perusal of the pleadings reveals that the petitioner hasfiled a reply to the show cause notice and was pendingadjudication, before the Income Tax Officer when the instant writpetition was filed. Vide order dated 23.8.1989, notice of motionwas issued and proceedings before the Income Tax Officer werestayed, primarily, on the ground that assessment cannot bereopened on the basis of a second valuation report. This apart, thepetitioner raises a dispute relating to limitation, correct valuation, etc., of the building and various other factual matters, which, in ourconsidered opinion, can only be decided by the adjudicatingauthority and cannot be decided by this Court in exercise of powerunder Article 226 of the Constitution of India. Consequently, we dismiss the writ petition with adirection to the Assessing Officer to decide the show cause noticeafter taking into consideration the petitioner's pleas relating tolegality of the second valuation report, the limitation for initiatingproceedings under Section 148 of the Income Tax Act, 1961 and allother relevant materials that the petitioner may seek to file. Parties are directed to appear before the Income TaxOfficer, Ward-I, Mansa on 9.9.2013, who shall before passing anyorder, secure the presence of the petitioner. [ Rajive Bhalla ] Judge August 01, 2013. kadyan [Dr. Bharat Bhushan Parsoon] Judge