9911796707
TMI Blog1998 (4) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition and prayed that her petition may be ordered as prayed for. On behalf of the respondent no counter affidavit has been filed. But they argued the matter. Heard the arguments advanced by learned counsel appearing for both the parties. I have perused the contents of the affidavit together with the material documents available on record in the form of typed set of papers. I have also taken into consideration the various points raised by learned counsel appearing for the respective parties during the course of their arguments. In such circumstances, the only point that arises for consideration in this writ petition is, as to whether there are any valid grounds to allow this writ petition or not. The petitioner herein constructed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the above dwelling house. Accordingly, she produced the valuation certificate by an approved valuer estimating the value at Rs. 8.13 lakhs. But the assessing authority, however, without any notice to her and calling for her objections, got the property valued by the Departmental valuing officer who determined the value at Rs. 9.49 lakhs. When he issued a letter dated March 25, 1988, proposing to add the difference in her assessment either in 1984-85 or in 1985-86, she filed an objection, inter alia, contending that the valuation itself was clearly illegal there being no provision under the Act for such valuation excepting for the purpose of capital gains. The respondent dropped the proposal and completed the assessment for 1985- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on the basis of a report tainted with the illegality, in some assessment year or other. It is also the contention of the petitioner herein that the impugned notices have been issued without any information coming into the possession of the respondent after the original assessment was over. According to the petitioner, by successive proceedings with reference to several assessment years viz., 1983-84, 1984-85 and 1985-86, the respondent is going on changing his opinion and attempting to clutch at a jurisdiction without any legal information and justification. In support of her contentions, on behalf of her, the following four decisions were relied on by learned counsel appearing for the petitioner: 1. Thanthi Trust v. CIT (Asst.) [199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appropriate time for assessing the property supported by the valuation certificate under rule 1BB of the Wealth-tax Rules, for assessing the same both under the Income-tax Act as well as under the Wealth-tax Act. In the said order, this court has elaborately discussed all the facts and circumstances of this case and also a number of decisions relied on by both the sides. In the said order, my learned brother judge has clearly held that he does not find any justification to hold that the property has escaped assessment within the meaning of section 147 of the Act, enabling the respondent to issue the impugned notice therein under section 148 of the Income-tax Act. Further, in the said order, it has been clearly stated by this court th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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