K.S.RATHORE, J. - (1.) LEARNED counsel for both the parties agree that these 10 writ petitions may be heard together and finally disposed of at this stage.
(2.) ON behalf of respondents, Mr. J.K. Singhi raised preliminary objections regarding the maintainability of these petitions and the arguments heard on the preliminary objections regarding the maintainability of the writ petitions. Since these 10 writ petitions are directed against the show-cause notices issued on various dates by the Asstt. CIT, Circle 1, Jaipur, pertain to the petitioner's company, therefore, they are being decided by this common order.
(3.) AS a leading case, the facts of Writ Petn. No. 1149 of 2002 (Udaipur Mineral Development Syndicate (P) Ltd. vs. Asstt. CIT) are being taken for disposal of these 10 writ petitions. Petitioner is a private limited company and engaged in production/manufacture and sale of soapstone powder for the last several years. Soapstone is a massive, soft, greenish talcose rock, with a high percentage of tale mixed with various other magnesium minerals like chlorite, serpentine, magnesite, antigorite and enstatite, and sometimes quartz, magnetite or pyrite. The Golecha group of industries is a pioneer in production of soapstone powder and its export outside India. On account of the industrial units set up by the Golecha group of industries, livelihood is provided to a large number of wage earners employees, staff and precious foreign exchange is earned to the country, and is also registered under the Rajasthan Sales-tax Act, 1954 as well as 1994. To promote industries in the backward areas and to give incentive to the assessee to put up industries in backward areas, S. 80HH was inserted in the IT Act, 1961, and in view of the provisions the company being entitled to such deduction during different years and such deduction was duly allowed after scrutiny, verification, examination and satisfaction by the Dy. CIT. Similarly, for the asst. yr. 1995-96, the petitioner-company claimed deduction under S. 80HH in respect of profits of industrial undertaking at village Ghewaria (backward area) at Rs. 37,48,876 vide computation of total income filed along with the return of income submitted to the Dy. CIT (Asst.), Special Range II, Jaipur, on 30th Nov., 1995, and deduction was allowed during all the years up to asst. yr. 1995-96. The Asstt. CIT, Circle I, Jaipur, issued a notice under S. 148 of the IT Act, 1961, dt. 8th Jan., 2002, to the petitioner requiring the petitioner to furnish a return within 20 days from the date of service, so as to assess the income, escaped assessment within the meaning of S. 147 of the IT Act, 1961. The notice also contains a note that this notice is being issued after obtaining the necessary satisfaction of the Addl. CIT, Range I, Jaipur. This notice under S. 148 of the Act (Annex. 1), has been assailed by learned counsel for the petitioner by way of this writ petition as it being without jurisdiction, illegal, inoperative, invalid or ineffective in law and issued without or in excess of/in absence of jurisdiction, authority and competence, and is to be declared as null and void. Notice dt. 8th Jan., 2002, is also challenged on the ground that the notice is bad on account of non-sanction as required under S. 151 of the Act and also in contravention of Art. 265 of the Constitution of India.;