1989 (8) TMI 112

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....his point after he lost in appeal before the Tribunal on 3-6-1987, then lost in misc. petition no. 212/Del/87 on 1-1-1988 and even after draft statement of the case was made on 27-7-1988 and statement of the case was finalised subsequently on 28-9-1988. In the present misc. petition the learned counsel for the assessee has mentioned a large number of facts, most of which do not arise either from t....

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....on was that notice issued u/s 148 of the Income-tax Act, 1961, was illegal, void and without jurisdiction. The other issue raised was regarding charging of interest u/ss 139(8) and 217, which was also attempted to be connected with the main issue in the sense that according to the assessee's counsel notice u/s 148 was not heard at all, therefore, no interest was chargeable. The Tribunal while hear....

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....atory were brought into operation at the instance of the assessee, who filed application u/s 146. The Tribunal very clearly observed that the question of invalidity of action u/s 148 could not be raised as the assessee had right to pursue the question of illegality of the assessment by filing an appeal against the order u/s 144 dated 22nd March, 1980. At that stage even the learned counsel for the....

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....the assessee could neither dispute the facts which are stated in Tribunal's order nor could show the source of facts which are placed by him in the misc. petition. The misc. petition being misconceived, the same as such is rejected. 3. Because it is not enough that the justice is done but the people should be convinced that the justice is being done, the draft statement finalised was held up fo....