- (1.) THROUGH this writ petition, the petitioner has claimed a number of reliefs including the quashing of assessment order dated February 20, 1986, and the order passed in appeal dated August 5, 1988. Against these orders, an appeal is, admittedly, pending before the Income-tax Appellate Tribunal at the instance of the petitioner. Another relief claimed is quashing of a notice dated September 20, 1988, issued under Section 276C(2) of the Income-tax Act, 1961, and notices issued under Sections 221(1), 271(1)(a), 271(1)(c) and 273(2)(b) of the aforesaid Act The petitioner has also sought a mandamus for return of the account books which were impounded and retained under Section 131 (3) of the Act.
(2.) WE have heard counsel for the petitioner and learned standing counsel appearing for the Revenue. In our opinion, the petitioner is not entitled to any of the reliefs claimed in this writ petition. Regarding different notices mentioned earlier, the petitioner has adequate remedy provided under the Act and to challenge those notices in an appropriate proceeding.
(3.) AS regards the prayer for the return of the account books in the counter-affidavit, it appears that the Commissioner of Income-tax had authorised the retention of account books till December 31, 1988, and, admittedly, this time limit has been extended up to December 31, 1989. It was also urged on behalf of the petitioner that the appeal was heard by the first appellate authority on August 5, 1988, behind the back of the petitioner and no opportunity of being heard was granted to it. This plea involves investigation of a question of fact. The petitioner would be entitled to urge this ground before the Income-tax Appellate Tribunal where the second appeal is pending. In a writ petition, this question cannot be gone into on which there seems to be some dispute.;