SBCWP NO.4258/09. 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR. O R D E R S.B. CIVIL WRIT PETITION NO.4258/2009. Ramvati Vs. Union of India & Ors. Date of Order:- April 17, 2009. HON'BLE MR.JUSTICE MOHAMMAD RAFIQ Shri Nikhilesh Katara for the petitioner. ****** BY THE COURT:- Petitioner has challenged the notice dated 11/2/2009 calling upon the petitioner to submit to Return on the prescribed form in relation to the assessment year 2007-08. It has also been prayed that respondents be directed to refund the amount of T.D.S. of Rs.67,648/- together with interest @ 18% which has illegally been deducted. The said amount was deducted out of the compensation which was paid to the petitioner pursuant to the award of the Motor Accident Claims Tribunal, Bharatpur dated 20/12/2003. 2) Learned counsel for the petitioner has relied on the judgment of Supreme Court in Comunidado of Chicalim Vs. Income Tax Officer & Ors. : 2001 (147) ITR 271 and argued that according to that judgment, if any reasons are recorded in the SBCWP NO.4258/09. 2 notice under Section 148 and if the assessee had earlier received a notice and submitted Return, second notice would be barred by time and dismissal of writ petition on that count would not be justified. 3) On facts, however, I find that present case is distinguishable. Petitioner has approached this Court only against the notice. Petitioner himself has contended that amount of compensation under Section 9 of the Workmen Compensation Act, 1923 cannot be treated as income for the purpose of deduction of tax. 4) I am afraid, this writ petition has been filed before this Court against show cause notice, cannot be directly entertained particularly when a remedy is available to assessee in the Income Tax Act itself. Petitioner may raise all such arguments which he seeks to raise in this petition in the remedy that he can avail of under the Income Tax Act. Writ petition is disposed of with the aforesaid direction. (MOHAMMAD RAFIQ) J. anil