2002 (11) TMI 7

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.... of 2002 - -<br>Income Tax<br>S.S.M. QUADRI AND DR. ARIJIT PASAYAT, JJ. For the Appellant : M.L. Verma, Sr. Adv., Jagdish Kumar Chawla, V.P. Gupta and R.K. Jain, Advs For the Respondent : Ranbir Chandra, Neera Gupta, Rajiv Tyagi and B.V. Balaram Das, Advs. ORDER 1. Heard learned counsel for the parties. 2. Leave is granted. 3. By the order under challenge, a Division Bench of the....

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....relating to the other five assessment years, viz., 1992-93, 1993-94, 1994-95, 1997-98 and 1998-99, are now the subject-matter of these appeals. 5. We see no justifiable reason to interfere with the order under challenge. However, we clarify that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the notice is to file return and if he so desires, to ....