9911796707
TMI Blog1995 (5) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs. Prayer clause (a) in the writ petition seeks a writ of prohibition restraining respondent No. 1 from making a de novo assessment but without referring to the order pursuant to which the de novo assessment is being made. Prayer clause (b) is for a writ of certiorari quashing the order dated February 14, 1995, made under section 144A of the Income-tax Act, 1961 (hereinafter called " the Act " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure " P-2 ", was restricted to a few items only as set out in the grounds of appeal, annexure " P-3 ". Even before the appellate authority very limited contentions were reiterated, but the appellate authority, vide its order dated January 7, 1993, annexure " P-4 ", has set aside the assessment and directed a fresh assessment. The order of the appellate authority reads thus : " Therefore, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so, the petitioner is justified in coming to this court under article 226 of the Constitution. He urged that the order of the appellate authority dated January 7, 1993, annexure " P-4 ", is being misconstrued by the assessing authority and it has erroneously on such misconstruction of the said order passed the impugned order dated February 14, 1995, annexure " P-8 " . After hearing counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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