Jammu and Kashmir Court April 1990 Judgments

Mehar Singh and Sons Vs. Income-tax Officer

Court: Jammu and Kashmir

Reported in: [1991]189ITR312(J& K)

S.S. Kang, C.J. 1. This order will dispose of the above mentioned batch of writ petitions as they raise a common question of law and facts.2. These writ petitions challenge the notices issued by the concerned Income-tax Officer under Section 186 of the Income-tax Act, 1961 ('the Act'), requiring the petitioner-assessees to show cause as to why the registration granted to them be not cancelled because they are alleged to have taken partners without the approval of the licensing authority under the Act.3. The Act is a complete code and provides various remedies in the form of appeals, etc., to the aggrieved assessees. The petitioners can raise all the points raised in these writ petitions before the concerned Income-tax Officer and invite adjudication thereupon. The issues agitated tend to raise controversies regarding facts. Writ proceedings are not appropriate proceedings for determination of such controversies. Even otherwise, the petitioners have effective and efficacious remedies fo...