2013 (1) TMI 515

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....NSEL FOR IT SRI.GEORGE K.GEORGE, SC FOR IT JUDGMENT Heard the learned counsel for the petitioner and the learned standing counsel for the respondents. 2. Petitioner is a partnership firm of four partners engaged in civil and electrical contract works. Concerning the assessment year 1995-96, return was filed by the firm on 28/9/95. The return was processed under Section 144 of the Income Ta....

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....s.P5 and P6. However, without any further notice, by Ext.P8 order, the assessing officer completed the assessment under Section 144 of the Act determining the total taxable income at Rs.1,36,500/-. Consequently, Ext.P9 order was passed under Section 154 and Ext.P10 order was also passed by the 2nd respondent giving effect to Ext.P6. 5. Aggrieved by Exts.P8 and P9, petitioner filed Ext.P11 revisio....

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....ioner are mainly three fold. First contention is that no notice under Section 143(2) was issued to the petitioner before completing the scrutiny assessment as per Ext.P8. It is also contended that Ext.P8 assessment under Section 144 could have been completed only if the circumstances specified in Section 144(1) (a) to (c) are present. According to the learned counsel, these circumstances are absen....

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....y the Revisional Authority shows that such a contention was never urged by the petitioner before the revisional authority. Similarly the inapplicability of Section 144 for want of the circumstances specified in Section 144(1) (a) to (c) which is also canvassed before this Court is also not seen urged before the revisional authority. Therefore, these contentions are urged before this Court for the ....