1989 (11) TMI 25

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..... ppeal dated August 5, 1988. Against these orders, an appeal is, admittedly, pending before the Income-tax Appellate Tribunal at the instance of the petitioner. Another relief claimed is quashing of a notice dated September 20, 1988, issued under section 276C(2) of the Income-tax Act, 1961, and notices issued under sections 221(1), 271(1)(a), 271(l)(c) and 273(2)(b) of the aforesaid Act. The petiti .....

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..... n behalf of the petitioner that the appeal was heard by the first appellate authority on August 5, 1988, behind the back of the petitioner and no opportunity of being heard was granted to it. This plea involves investigation of a question of fact. The petitioner would be entitled to urge this ground before the Income-tax Appellate Tribunal where the second appeal is pending. In a writ petition, th .....

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