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Judgment
This petition has been filed to impugn the notice u/s 143 of the Income Tax Act, 1961 (Annexure 4 to the writ petition).
Apparently the Petitioner by an application dated 11th August, 1999 applied for issuance of a copy of the reasons, which may have occasioned the issue of the notice u/s 148.
It appears that as the Petitioner was not receiving an order of the assessing officer or the department disclosing, the reasons on the basis of which the notice u/s 148 is based, the present writ application has been filed.
The court is not going into aspects of merit as what the Petitioner produces suffice it to say that the Petitioner describes its business as manufacture of branded chewing tobacco.
It is settled law that once there list, reasonable grounds for the Income Tax Officer to form the belief contemplated u/s 147 that would be sufficient to clothe him with jurisdiction to issue notice. Whether the grounds are adequate or not is not a matter for the court to investigate. The sufficiency of grounds which induce the Income Tax Officer is, therefore, not a justifiable issue. Even the Petitioner acknowledges that the reasons exist and the case of Income tax Officer, Calcutta and Others Vs. Lakhmani Mewal Das, on principles applies.
Thus, the Petitioner has an opportunity to respond to the notice and what he desires to say before the Assessing Officer.
The court is not inclined to interfere with this petition.