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Judgment
Ashok Parihar, J.
Petitioner has challenged the notice dated 1-12-1999, issued u/s 142(1) of the Income Tax Act, 1961, by which the petitioner has been asked to file his reply/explanation with supporting evidence. The notice has been challenged mainly on the ground that Tribunal had already deleted most of the amounts referred in the notice under challenge and further that appeal against the order of Tribunal filed by the Revenue is still pending before the Tribunal. Some mala fides have also been alleged against the assessing authority who has issued the notice.
After hearing counsel for the petitioner, I have carefully gone through the entire material on record and also the provisions of the Act of 1961.
Since only a notice has been issued and the petitioner has been asked to file his reply/explanation, in my opinion, no interference is called for by this Court, under its writ jurisdiction in the present matter, moreso, when after issuing notice u/s 142, an assessment is to be made u/s 143. The petitioner has a proper remedy of filing an appeal before the competent authorities u/s 246 of the Act of 1961. Since adequate remedy has already been provided under the Act of 1961, no interference is called for by this Court in such matters under its jurisdiction.
Accordingly, I find no merit in the writ petition and the same is dismissed summarily.