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Judgment
The petitioner has received a notice addressed to Smt. Kapoori Devi from the Assistant Valuation Officer, Income Tax Department, Allahabad, mentioning that the Wealth-tax Officer, Gorakhpur, has referred the matter with regard to the valuation of the assets mentioned in the notice to him and in that connection, he would be inspecting the property on February 10, 1986. By means of this petition, the petitioner prays that the said notice be quashed.
It appears that the reference was made by the Wealth-tax Officer, Gorakhpur, to value these assets in certain wealth-tax proceedings pending before him. The petitioner has not given any details of those proceedings in this petition. According to him, he is not aware of the nature of those proceedings. The petitioner should approach the Wealth-tax Officer and raise whatever objections that may be open to him before that officer. In this view of the matter, we are not satisfied that any case has been made out for exercising the extraordinary jurisdiction of this court under Article 226 of the Constitution at this stage. It is accordingly rejected.
Let a copy of this order be issued to the learned counsel for the parties today on payment of usual charges.