JUDGMENT B.P. Jeevan Reddy, C.J.
1. In this writ petition, the petitioner is challenging the validity of the notice issued under Section 148 of the Income-tax Act, 1961, as well as the notice issued under Section 143(3) in respect of the assessment years 1978-79 to 1986-87.
2. The petitioner is an individual For the assessment years 1978-79, 1979-80, 1980-81 and 1981-82, he fled returns and, on that basis, assessment orders were made on February 18, 1980, February 18, 1980, December 14, 1981, and August 24, 1982, respectively. On August 28, 1984, a raid was conducted in the premises of the petitioner under Section 132 of the Act and, according to the respondents, a good amount of incriminating material was discovered. While proceedings under Section 132 were being taken, the petitioner filed returns for all the aforesaid assessment years at once, on September 30, 1986. He says that he also paid tax on the basis of the said returns. The Income-tax Officer issued notices under Section 148 on March 17, 1987, in respect of the three assessment years in respect of which the returns filed were beyond time. It also appears that the assessee requested that the returns filed by him on September 30, 1986, shall be treated as filed in response to the said notices. While the proceedings in pursuance of the said notices under Section 148 were pending in the course of which notices under Section 143(3) were also issued, the petitioner approached this court by way of this writ petition.
3. The main contention raised in the writ petition is that inasmuch as the returns were filed under and in pursuance of the Amnesty Scheme, the Income-tax Department ought not to have issued notices under Sections 147/148 nor should they investigate or go behind the returns filed by him. At the stage of arguments, however, learned counsel for the petitioner did not choose to press this argument. He proposes to raise this contention in the appeals which have been or which may be filed against the assessment orders.
4. The second contention is that there was no material before the Income-tax Officer on the basis of which he could have issued the notices under Sections 147 and 148. This contention has been controverted in the counter-affidavit filed by the Department wherein it is stated that, in the course of the raid, sufficient quantity of incriminating material has been recovered which warranted the issuance of the notices under Section 147(a)
5. The present writ petition was filed on February 13, 1989. But, even before the filing of this writ petition, assessment orders in respect of all the assessment years have been made, in pursuance of the notices issued under Sections 147 and 148, on February 10, 1989. The petitioner has got a right of appeal against the said orders of assessment where he can raise all the questions of fact and law as are lawfully open to him. In view of this circumstance and also because we are not satisfied with the explanation offered for the delay of one year and nine months in filing the writ petition, we are not inclined to interfere in this petition.
6. The writ petition is, accordingly, dismissed. It is, however, made clear that, if the petitioner has not already filed appeals against the orders of assessment, he may file the appeals forthwith and apply to the concerned authority for condonation of delay on the principle of Section 14 of the Limitation Act.