1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR O R D E R S.B. CIVIL WRIT PETITION NO.6009/2006 (Hanuman Dass Vs. Collector, Bikaner & Anr.) Date of Order : 14.08.2007 P R E S E N T HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr. S.G. Ojha, for the petitioner. Mrs.R.R. Kanwar, Dy. Govt. Adv. for the State. Mr. K.K. Bissa, for Income Tax Department. By way of filing the present writ petition, the petitioner is challenging the notice issued to him under Section 147/148 of Income Tax Act, 1961. It is contended by the learned counsel for the petitioner that reasons recorded by the authority with regard to satisfaction are not tenable in law. He has specifically pointed out that upon perusal of Annexure-5, it is clear that reasons which are recorded by the Assistant Income Tax Commissioner, Circle-I, Bikaner are not tenable in the eye of law. Learned counsel appearing on behalf of 2 Income-Tax Department, contended that before approaching this Court, the petitioner was required to file his objections before the authorities concerned but without filing any objections before the authorities concerned with regard to his contention that reasons recorded for satisfaction are not tenable, he has directly approached before this Court by way of filing present writ petition. In the interest of justice, the petitioner may file representation before the authority concerned and raise all his objections before him including the objection of tenability of the reasons recorded for satisfaction. Upon filing such objections, the Assistant Income Tax Commissioner, Circle-I, Bikaner, who has issued notice to the petitioner, shall consider all his objections in right perspective and decide the same in accordance with law. With these observations and directions, this petition is disposed of. (GOPAL KRISHAN VYAS), J. arun