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TMI Blog2013 (1) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... licability of Section 144 for want of the circumstances specified in Section 144(1) (a) to (c) which is also canvassed before this Court is also not seen urged before the revisional authority. Therefore, these contentions are urged before this Court for the first time. A contention which was not urged before the statutory authorities and which the authority had no occasion to deal with, cannot be allowed to be raised for the first time before this Court. Therefore, not inclined to take cognizance of these arguments raised by the petitioner and invalidate the impugned proceedings. Moreover, it is also seen that by Ext.P4 notice, the petitioner was informed that there are certain points to be clarified in connection with the returns filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied assessment order was passed determining total income at Rs.1,36,500/-. In this order, interest paid by them on capital deposit and remuneration paid to the partners were disallowed. They filed an appeal against Ext.P5 which was allowed by Ext.P6 order of the appellate authority. 4. It is stated that subsequently they were issued Ext.P7 notice requiring them to produce the chalans evidencing payment of tax due as per Exts.P5 and P6. However, without any further notice, by Ext.P8 order, the assessing officer completed the assessment under Section 144 of the Act determining the total taxable income at Rs.1,36,500/-. Consequently, Ext.P9 order was passed under Section 154 and Ext.P10 order was also passed by the 2nd respondent giving effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment under Section 144, such an assessment could have been completed only by issuing a notice as provided under the proviso to Section 144(1). Counsel submits that this notice was also not issued to the petitioner. 7. Having heard the learned counsel for the petitioner and also the learned standing counsel appearing for the Revenue, I am not satisfied that the petitioner is entitled to succeed. In so far as the absence of notices under Section 143(2) and the proviso to Section 144(1) which is canvassed before this Court are concerned, a reading of Ext.P12 order passed by the Revisional Authority shows that such a contention was never urged by the petitioner before the revisional authority. Similarly the inapplicability of Section 144 for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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