1995 (2) TMI 368

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.... as per annexures 6, 6/1 and 6/2. Learned counsel for the petitioner argues that when the notice was issued for reopening of the assessment, the basis shown was a report of the audit objection. Except that no other material was brought to the notice of the assessee. The assessee objected to the reopening, inter alia, stating that the audit objection cannot be the basis for reopening the assessment....

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....dit objection to pass the impugned assessment orders. Therefore, the same cannot be sustained. He also objects to the very initiation of the revision of the assessment under section 19. Though opportunities were given, the opposite party has not taken steps to file counter-affidavit. However, learned Government Advocate argued the matter contending that the assessing officer has jurisdiction to....