2005 (4) TMI 26

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..... rder of assessment was passed making certain computations and passing an order of tax interest under sections 234A, 234B and 234C and even initiated penalty proceedings under section 271(1)(c) - Secondly, the petitioner has prayed that no reasons have been supplied to the assessee despite a specific request
Judge(s) : SWATANTER KUMAR., MADAN B. LOKUR JUDGMENT We have heard learned counsel ap .....

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..... t in the case of GKN Driveshafts (India) Ltd. v. ITO [2003] 259 ITR 19. As far as the second relief is concerned we have no doubt in our mind that the petitioner was entitled to receive reasons recorded by the authorities. Learned counsel appearing for the respondent states that the reasons will be supplied to the assessee within two weeks from today. Once these reasons are supplied the assessee .....

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..... by filing a statutory appeal available to him under the provisions of the Act. Without commenting upon the merits of the order and the contentions raised by the petitioner before us in relation to the writ petition, we dispose of this writ petition with liberty to the petitioner to file an appeal in accordance with law. The petitioner would be at liberty to take up all the contentions raised in t .....

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