1999 (4) TMI 611

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.... filed challenging the order passed by the Assistant Commissioner of Income-tax, Central Circle 1(i), Chennai-34, dated 19-3-1998. According to the petitioner, the writ petition is filed challenging the order passed by the respondent under section 281B of the Income-tax Act, 1961 ('the Act') in P.A. No. 47-097-CX-8869 of 1992-93 to 1996-97 dated 19-3-1998. The writ petitioner is really aggrieved b....

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....he assessment order was also served on the petitioner on 16-2-1999 prior to filing of the writ petition on 18-2-1999. I hold that when that is the position, it is highly regretted that the petitioner has not come up with the true facts at the time of filing of writ petition. 3. The submission of the learned counsel for the petitioner is that the affidavit was prepared in October 1998 and the writ....