9911796707
TMI Blog2000 (5) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, a partnership firm, is an assessee within the jurisdiction of the Income-tax Officer, Faridkot. For the assessment year 1989-90, an assessment under section 143(3) of the Income-tax Act, 1961 (for short "the Act"), was framed by the Income-tax Officer on March 26, 1999. (sic), wherein certain additions were made to the income declared by the petitioner in the return of income. One of the additions, which is relevant for the purpose of this writ petition, was on account of unexplained cash credits amounting to Rs. 1,50,000. On an appeal filed by the petitioner, the Commissioner of Income-tax (Appeals), Bhatinda, by his order dated November 18, 1991, deleted this addition of Rs. 1,50,000. However, the Income-tax Appellate Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29, 1999. The petitioner, thereafter filed an application before the Tribunal for the recall of the ex parte order dated January 29, 1999, on the ground that no notice about the fixation of reference application before the Tribunal on January 29, 1999, had been given to it and as such it was deprived of the opportunity of hearing which is a pre-requisite for disposal of a reference application. The Tribunal, by its order dated May 27, 1999, recalled the ex parte order dated January 29, 1999, and restored the reference application filed by the petitioner to its original position. However, before the order of recall had been passed, the respondent had passed the impugned order dated February 26, 1999, intimating the petitioner that its decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the petitioner had already been dismissed and as such no fault could be found with the order of the respondent dated February 26, 1999, intimating the petitioner that its declaration under the KVS Scheme was invalid as on the date of its filing no reference application was pending. However, it is also equally true that the Tribunal by its subsequent order dated May 27, 1999, has accepted the contention of the petitioner that it had no notice about the date of hearing in the reference application on January 29, 1999, and as such the ex parte order passed on that date was illegal and needed to be recalled. The Tribunal, therefore, recalled its ex parte order dated January 29, 1999, and restored the reference application filed by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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