(Per T. D. Sugla, J.)

By this petition under Article 226 of the Constitution of India, the petitioners have challenged the legality of the two notices dated 22nd January, 1987 and 18th March, 1987 issued by the Commissioner of Income-tax, Central, Bombay under section 263 of the Income-tax Act, 1961 for the assessment of the petitioners for assessment years 1982-83 and 1983-84.

The petitioners' assessment for the two years were completed by the Income-tax Officer under section 143(3) read with section 144B of the Income-tax Act, 1961 respectively on 11th February, 1985 and 24th March, 1986. Appeals were filed there-against before the Commissioner of Income-tax (Appeals) on 12th March, 1983 and 4th April, 1986. Those were dismissed. Second appeals there against before the Tribunal are still pending.

At this stage, the Commissioner issued the impugned notices. The reason given for the issue of the notices was stated to be that the petitioners had collected Rs. 12,33,227/- and Rs. 3,14,146/- for the two years from the customers on account of 'Hotel Receipt Tax' which amounts were neither paid to the Government nor refunded to the customers during the relevant previous years.