9911796707
TMI Blog2003 (9) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... the court was delivered by M. KATJU J. -This writ petition has been filed for a writ of prohibition restraining the Assistant Valuation Officer, Income-tax, Lucknow, from submitting a valuation report in pursuance of the direction issued by the Assistant Director of Income-tax (ADI) (Investigation), Moradabad, under section 131(1) and (4) of the Income-tax Act, 1961. The petitioner has also prayed for quashing of the report of the Assistant Valuation Officer, Lucknow, and for a prohibition restraining the Assistant Director of Income-tax (Investigation), Moradabad, from taking any action against the petitioner in pursuance of the said valuation report. Heard learned counsel for the parties. The petitioner is an individual and is a do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor of Income-tax (Investigation), Moradabad, acting under section 131(1)(d) issued orders to the Valuation Officer, Luc-know, to value the property. The petitioner was informed about this notice dated November 4, 1992, issued by the Assistant Valuation Officer, Lucknow, vide annexure 6 to the writ petition. The petitioner filed a detailed reply before the Valuation Officer giving details vide letter dated December 5, 1992, annexure 7 to the writ petition. Thereafter the Valuation Officer sent another letter to the petitioner expressing his intention to inspect the petitioner's building. It is alleged in paragraph 12 of the writ petition that the Assistant Director of Income-tax (Investigation) has no power under the Income-tax Act to refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer under section 131 of the Income-tax Act is distinct from and does not include the power to refer a matter to the Valuation Officer under section 55A of the Income-tax Act. In our opinion the decision of the Supreme Court in Smt. Amiya Bala Paul's case [2003] 262 ITR 407 is squarely applicable to the present case. The learned Departmental counsel has relied on the decision of the Gauhati High Court in CIT v. Smt. Amiya Bala Paul [1999] 240 ITR 378, but that decision has been specifically reversed by the Supreme Court in the aforementioned decision. In view of the above, this writ petition is allowed. A writ of prohibition as prayed for is issued to the Assistant Valuation Officer. A writ is also issued to the Assessing Officer n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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