9911796707
TMI Blog1987 (2) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... ition under article 226/227 of the Constitution of India. The material facts giving rise to this petition, briefly, are as follows : The petitioner is a public charitable trust. While framing the assessment of the petitioner under the Income-tax Act, 1961 (hereinafter referred to as " the Act "), for the assessment years 1973-74, 1975-76, 1976-77 and 1977-78, respondent No. 1, the Income-tax Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner, that the order of the Commissioner directing the Income-tax Officer to make fresh assessments was set aside by the Tribunal and hence the Income-tax Officer had no jurisdiction to proceed to make the assessment afresh, was rejected by respondent No. 1 on the ground that the Revenue had not accepted the order passed by the Tribunal. The petitioner contends that the action of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue is bound by the order passed by the Tribunal. Learned counsel for the Revenue was unable to justify the action taken by the Income-tax Officer. The notice and the draft assessment orders issued by the Income-tax Officer, therefore, deserve to be quashed. For all these reasons, this petition is allowed. The notice, annexure X, and the draft assessment orders, annexures XII, XIII, XIV and XV, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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