1989 (4) TMI 40

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng of the order dated March 23, 1989, passed by the Assistant Commissioner of Income-tax (Investigation), Circle II (1), Kanpur, for the assessment years 1986-87 and 1987-88. It is urged that since the notices issued under section 147/148 of the Income-tax Act are without jurisdiction, the entire assessment orders are liable to be quashed. According to learned counsel, the procedure provided und .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sponsible as he did not appear in response to various notices stated to have been issued and served on him. Two other submissions may also be noticed : one is that the order is arbitrary and that it was passed without affording any opportunity. Any comment by this court on either of these aspects may prejudice the claim of the petitioner. But all this happened for what the petitioner has to blam .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X