1996 (2) TMI 14

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....llant, an assessee under the Income-tax Act, disclosed income from 14 trucks under a voluntary disclosure scheme. That scheme, it is submitted, made provisions prohibiting the use of disclosures thereunder in subsequent assessment proceedings. The disclosure made by the assessee was accepted on March 31, 1966. On February 28, 1973, the Income-tax Officer issued a reassessment order under section 1....

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....nment. A reply was received declining the adjournment. It is the case of the assessee that the reply was received too late for him to make alternate arrangements to appear before the Tribunal. Accordingly, on May 31, 1975, the Tribunal proceeded ex parte. It deleted the addition made by the Appellate Assistant Commissioner but, it is the assessee's case, ignored his contention that the reassessmen....

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....s "against the action of the Income-tax Officer under section 147..." The assessee then made an application to the High Court requesting the High Court to direct the Tribunal to refer the said questions to it, but withdrew the application after some arguments. Thereafter the assessee filed the writ petition before the High Court, the order upon which is impugned before us. By the writ petition, t....