Income-tax---

----Writ---Reassessment---Notice---Show-cause notice for assessing escaped income and notice requiring clarification in regard to return submitted by assessee---Notices cannot be challenged in writ proceedings---Indian Income Tax Act, 1961, S.148---Constitution of India, Art. 226.

Held, dismissing the writ petition, that in the notice issued under section 148 of the Income Tax Act, 1961, the Income Tax Officer wanted certain points to be clarified in regard to the return submitted by the appellant for the year 1988-89. Such a notice could not be challenged in writ proceedings. The other notice was a notice to show cause why assessment should not be made of certain income, which escaped assessment. This notice also could not be challenged under Article 226 of the Constitution.

S.S.V. Kumar v. CIT (1993) 199 ITR 416 (Ker.) affirmed.

P.C. Sasidharan for Appellant.

P.K.R. Menon and N.R.K. Nair for Respondent.

JUDGMENT

VARGHESE KALLIATH, J.---This is an appeal against the judgment of a learned Single Judge of this Court in O.P. No.2166 of 1992 (S.S.V. Kumar v. CIT (1993) 199 ITR 416). The original' petition was filed challenging IA Exhs.P-13 and P-17. Exh. P-17 is a notice issued under section 148 for the Income Tax Act, 1961 In the notice, the Income Tax Officer wanted certain points to be clarified in regard to the return submitted by the appellant herein for the year 1988-89: Such a notice cannot be challenged in the proceedings. Exh.P-13 is the notice for assessment of escaped income. That is also a notice to show cause why the Income Tax Officer should not assess certain income, which had escaped assessment. It is in the stage of notice to show cause why assessment should not be made. This also cannot be the subject-matter of challenge under Article 226 of the Constitution. The points now raised in the original petition and the writ appeal regarding non-liability for additional tax can be raised before the Income Tax Officer in response to Exh.P-13 notice. With this observation, this writ appeal is dismissed.

M.BA./166/T.F.

Appeal dismissed.