1953 (3) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax for several years and against the orders of assessment they have preferred appeals to the Appellate Assistant Commissioner of Income-tax and it is represented to us that the appeals are pending. Meanwhile, the petitioners have filed these applications to get rid of the same orders evidently provoked by the proceedings taken by the Income-tax authorities to collect the tax imposed on them. 2. The only ground on which our jurisdiction under Article 226 is sought to be invoked is that the procedure contemplated by the Income-tax and Excess Profits Tax Acts offends against the constitutional guarantees contained in Part III of the Constitution, and in particular, the procedure violates the right guaranteed by Article 14 of the Constitutio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the Constitution. In the first place, in our opinion, this provision, namely, Section 5 (8) does not contemplate orders, instructions and directions from the Central Board of Revenue to the assessing officer in any particular case. What is contemplated, we think, is the issue of general orders, instructions and directions to guide the subordinate officers in the execution of the duties laid on them by the several provisions of the Act. In the absence of any allegation that in the cases before us, any officer had followed any order, instruction or direction of the Central Board of Revenue in making any order adverse to the appellants, we do not think it necessary to embark on a general discussion of the validity of this provision. Mo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssessment and this circumstance also is inconsistent with the right guaranteed under Article 14. Here again we are unable to follow learned counsel. It is true that the Income-tax Officer is given wide powers to ascertain the income of the assessee, and the powers include the gathering of material without the knowledge of the assessee. This is a well known provision in taxing statutes. If the assessee is aggrieved by the order of assessment eventually passed by the officer, he is not without remedy. He can appeal to the several tribunals prescribed under the Act ending with this Court and he can prefer an appeal from this Court to the Supreme Court. The appellants have resorted to the remedy provided by the Act, and have filed appeals. In o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X