TaxTMI 
TaxTMI 
2005 (7) TMI 54
X X X X Extracts X X X X
X X X X Extracts X X X X
....d thereon. M/s. Atul Traders, being aggrieved, challenged the above assessment orders by means of Appeal No. CIT A)/6/Etawah/89-90 pertaining to the assessment year 1978-79, (decided by the Commissioner of Income-tax (Appeals) on March 3, 1992, (annexure 5 to the Writ Petition No. 812 of 1993). Against the assessment order of year 1982-83, M/s. Atul Industrial Corporation filed Appeal No. CIT A)/5/Ward I/Etawah/89-90 before the Commissioner of Income-tax (Appeals), Agra, which has been decided by means of the impugned order dated March 3, 1991 (annexure 5 to the Writ Petition No. 820 of 1993). Another order of the Assessing Officer pertaining to the assessment year 1982-83 was challenged by M/s. Atul Industrial Corporation by filing Appe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder section 150/251 as per this order as well as order of even date in the assessment year 1982-83 ..." In para. 31 of the impugned order dated March 3,1992, pertaining to the assessment year 1982-83, the Commissioner of Income-tax (Appeals) had given categorical direction for taking action under section 150/251 of the Act to the Assessing Officer. While discussing the account books/entries the Commissioner of Income-tax (Appeals) observed: " ... Assessing Officer is directed to take action by resorting to section 150 ..." Similar is the position with regard to the impugned order dated March 3, 1992, pertaining to the assessment year 1979-80. From the perusal of the impugned orders dated March 3, 1992, in all the three writ petitions....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Act. We are unable to accept the aforesaid contention made on behalf of learned counsel for the petitioner for more than one reason. The word "free" has been used only in one of the three orders. And that too the passage where such expression is used is followed by another concluding paragraph where no such expression has been used. The order is to be read as a whole and we cannot ignore a clear cut direction for initiating the assessment proceedings as contemplated under section 150 of the Act. The word "free" is not to be found in the other impugned orders challenged in Writ Petitions Nos. 820 of 1993 and 811 of 1993. The argument of the petitioner on this score is thus not available to the petitioner with respect to the order of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Explanation 3 of section 153 reads: "... provided such other person was given an opportunity of being heard before the said order was passed". Obviously, the words "before the said order was passed" refers to the order proposed to be passed by the appellate authority. Record of the three writ petitions shows that it was M/s. Atul Industries Corporation, Etawah, which was the appellant before the appellate authority in the proceedings relating to the assessment years 1979-80 and 1982-83 (giving rise to Writ Petition Nos. 820 of 1993 and 811 of 1993). Those appellate orders have not been challenged by M/s. Atul Industries Corporation. It is M/s. Atul Traders, which has filed these writ petitions. Explanation 3 to section 153 of the Act co....