2014 (1) TMI 1187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Officer dated 17.12.2012 in proceedings bearing No.SA-104/OGE/C-12(3)/12-13 for the assessment years 1998-99, 1999-2000 and 2000-01 (Annexures-G1, H and J respectively) are assailed in these petitions. 2. Briefly stated, the facts are that the petitioner which is engaged in the business of civil constructions had filed its original return of income under Section 139 of the Income Tax Act (herein....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were allowed in part and the revenue's appeals were also allowed in part by the Tribunal. Against that order, both the petitioner herein as well as the revenue preferred appeals before this Court under Section 260A of the Act. This Court by its judgment dated 14.3.2012 answered the substantial questions of law interalia, by directing the 1st respondent to give its finding with regard to the truth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sel for petitioner and learned counsel for respondents/Department and perused the material on record. 4. Without going into the controversy as to whether indeed notice dated 26.11.2012 was served on the petitioner on the very same day and despite that, the petitioner had not appeared on 30.11.2012, the fact remains that the impugned order has been passed without hearing the petitioner. Under thes....