G. SUKESH vs DEPUTY DIRECTOR OF Income Tax

The petitioner is aggrieved by Ext. P6 order issued by the Deputy Director of Income Tax (Investigation), Trivandrum, directing valuation of the petitioner''s properties. According to the petitioner, this order was passed u/s 131(1)(d) of the Income Tax Act, 1961 (''the Act''), which would not enable the first respondent to order a valuation. The counsel for respondents submitted that u/s 131(1)(d) read with section 131(1)(a), the first respondent has got the power to call for a valuation when he takes up investigation. I have gone through the said provision, especially section 131(1)(a). The counsel for the department submitted that section 131(1)(a) was misquoted and in any view the first respondent has got jurisdiction u/s 131(1)(a) to get a valuation report. Reference was also made to the decision in Jamnadas Madhavji and Co. and another Vs. J.B. Panchal, Income Tax Officer and another, . I am of the view it is only for the purpose of investigation first respondent called for a valuation report from the 2nd respondent. I do not find any illegality committed by the officer so as to interfere with the direction.

Original petition lacks merits and the same is dismissed.