Mohal Chand Bhardwaj vs Union of India and others

Heard on the question of admission.

The petition is directed against the report of the Valuation Officer dated March 18, 1997, made on a reference u/s 55A of the Income Tax Act. It is submitted by learned counsel for the petitioner that the report of the Valuation Officer is binding on the Income Tax Officer and proceedings for valuation being quasi-judicial, a writ of certiorari there against is maintainable. Reliance is placed on WENGER AND CO. AND OTHERS Vs. DISTRICT VALUATION OFFICER, NEW DELHI AND OTHERS., .

Senior standing counsel for the respondents has opposed the admission of the petition submitting that alternative efficacious remedy of challenging the valuation report in appeal to be preferred against the order of assessment is available to the petitioner and, Therefore, the petition does not lie. Reliance is placed on Commissioner of Wealth-tax Vs. Dr. H. Rahman, .

He also pointed out that during the pendency of this petition, on April 28, 1997, the assessment itself has been finalised on April 28, 1997, in conformity with the valuation report. This fact is not disputed by learned counsel for the petitioner who states that subsequently, in the month of May, 1997, the order of assessment has been communicated to the petitioner.

We express no opinion on the question whether the report of the Valuation Officer is binding on the Assessing Income Tax Officer or not. On the short question that the assessment having been finalised and an alternate efficacious remedy of filing an appeal wherein challenge can be led to the report of the Valuation Officer is available to the petitioner, the petition is dismissed in limine. It would be open to the appellate authority to go into the pleas raised by the petitioner against the valuation report.