NASIM SIKANDAR, J.-This Constitutional petition seeks to challenge a notice issued under Section 66-A of the Income Tax Ordinance, 1979 by the respondent No. 2- Inspecting Additional Commissioner of Income Tax, Companies Range-I, Faisalabad.
2. After hearing the. Learned counsel for the parties I will readily agree with the objection put forth at the bar for the respondents-revenue that in the given circumstances this petition is not maintainable. Mere apprehension that the aforesaid revising authority will not address to the objections, both legal as well as factual, can hardly be a good reason for interference in exercise of Constitutional jurisdiction. The competency and jurisdiction of respondent No. 2 to issue a notice as such having not been questioned this Court will not sit in judgment on the vires of a notice which has still to be answered and to be ruled upon by the revising authority.
3. All the more so when the petitioner will have a right of appeal to the Income Tax Appellate Tribunal and then in case a question of law arises out of their order, a reference to this Court.
4. That being so this Constitutional petition cannot proceed. However, to protect the interest of the petitioner- assessee it is directed that the reply made by him shall be considered by the revising authority and it will proceed further only after ruling upon the same.
5. With the above direction, this petition stands disposed of.