9911796707
TMI Blog1999 (4) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... einafter to be referred to as "the Act"), for escaped assessment for the assessment year 1978-79 under section 147 of the Act. Instead of filing reply to the show-cause notice before the competent authority, the petitioner has filed this writ petition. This court, while admitting the writ petition, directed respondent No. 2 not to pass any final orders on reassessment proceedings for the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after that, a notice under section 148 has been issued to the petitioner. The copy of the reasons recorded by the concerned officer has also been annexed with the reply. While assailing the impugned notice on the grounds mentioned above, learned counsel for the petitioner has relied on some judgments of the apex court in the cases of CIT v. Burlap Dealers Ltd. [1971] 79 ITR 609 (SC) ; ITO v. Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 147 of the Act. There is a remedy of appeal provided under section 246 of the Act itself. In the facts and circumstances of the present case since disputed questions of fact and law are involved in the present writ petition, I find no ground for any interference in the present writ petition in the writ jurisdiction of this court at this stage, more so, when the final order has yet to be passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approaches the concerned authority by filing a reply/explanation to the impugned notice, he should be allowed to raise all objections as have been raised in the present writ petition. There cannot be any objection in this regard. This court, vide order dated January 27, 1983, restrained the respondents from passing any final order of reassessment. In the interest of justice, I deem it proper to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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