2003 (11) TMI 49 - HC - Income Tax

Writ petition - Petitioner has challenged the impugned notice which asks the petitioner to attend the office of the Deputy Director, Incometax, Agra, and produce certain books of account of his business and some other material - Writ jurisdiction is a discretionary jurisdiction and it will not be exercised unless the petitioner shows not only violation of law but also that there was some prejudice against him. Merely by showing violation of law he will not succeed - In our opinion this notice does not cause any prejudice to the petitioner - writ petition is dismissed, as premature

Summary

The High Court of Allahabad dismissed the writ petition challenging an income tax notice, stating that the notice did not cause any prejudice to the petitioner. The court emphasized that writ jurisdiction is discretionary and will not be exercised unless there is a violation of law and prejudice. The petitioner's argument about lack of reason in the notice was noted but not considered significant. The court cited a Supreme Court case to support its decision, highlighting that the writ is a discretionary remedy and should only be issued if there is prejudice. The petition was dismissed as premature.