2013 (1) TMI 515

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....NDENT BY ADVS.SRI.P.K.R.MENON(SR.),SR.COUNSEL 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 retur....

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....e the chalans evidencing payment of tax due as per Exts.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. Aggri....

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....12. 6. The contention raised by the counsel for the petitioner 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. Acc....

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.... this Court are concerned, a reading of Ext.P12 order passed by 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. The....