OM PARKASH BAMBA Vs. UNION OF INDIA
LAWS(J&K)-2006-2-11
HIGH COURT OF JAMMU AND KASHMIR
Decided on February 24,2006

Om Parkash Bamba Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

B .A.KHAN,J - (1.) This appeal is directed against the Writ Court judgment dated 20th August, 1999 passed in OWP no.561/1992, dismissing the appellants writ petition.
(2.) THE appellant had filed the writ petition seeking quashing of letter dated 30th March, 1992 and notices dated 9th April, 1992 and 25th June, 1992 issued by second respondent herein in exercise of power under sections 131(i)(d) read with section 55A of the Income Tax Act, 1961 seeking information from appellant with regard to the construction of his house property and determination of its value.
(3.) APPELLANTS case before the Writ Court was that the action of respondents was incompetent because the Assessing Officer had no power to make reference to second respondent (Valuation Officer), nor had he any power to issue notices in question either under section 131(i)(d) or under section 55A of the Act. The writ petition was opposed by the revenue justifying the action and claiming that it was covered under both provisions of the Income Tax Act.;


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