D.K.SETH, J. - (1.) This appeal is directed against the judgment and order dt. 10th Sept., 2001, passed by the learned Single Judge in WP No. 598 of 2001, dismissing the writ petition on the ground of alternative remedy.
(2.) In the writ petition the petitioners have challenged two notices. One dt 8th March, 2001 passed by the Deputy Commissioner of Income-tax. Circle-2(6), (Dy. CIT) Mumbai, treating CESC Ltd. as 'representative assessee'/'agent' of the non-resident assessee Linklaters & Paines, U.K. (L&P) under Section 163 of the IT Act, 1961. The other notice is dt. 20th of March, 2001, passed by the same officer under Section 148 seeking to reopen the assessment of the non-resident for the asst. yr. 1998-99 at the hands of the CESC requiring to submit return as 'representative assessee' of L&P. The challenge
(3.) The petitioners/appellants have challenged the said two notices on the ground that each of these two notices are integral part of the cause of action against which relief is being sought for in the writ petition. The issuing of these notices are preconditions for assuming jurisdiction under the respective provisions of law under which the liability of the non-resident assessee was sought to be foisted upon the CESC. These notices having been served on the CESC at Calcutta where it carries on business and has its principal office. The service of the notice at Calcutta gives rise to the cause of action to the CESC within the jurisdiction of this Court. Therefore, the writ petition could be maintained in this High Court. The view contrary thereto taken by the learned Single Judge, therefore, is unsustainable. The second ground urged is that the absence of jurisdiction to issue these notices on the CESC makes those notices liable to be quashed as being without jurisdiction. The conditions precedent for assuming jurisdiction under Section 163 and Section 147, respectively, have not been fulfilled. Therefore, there was no ground for the Dy. CIT, Mumbai, to assume jurisdiction and issue the respective notices. As such those are liable to be quashed.;