TaxTMI 
TaxTMI 
2005 (4) TMI 29
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....1994-95. (b) to issue any other and further writ or order which this hon'ble court may deem fit and proper in the facts and circumstances of the case." As the counter-affidavit and rejoinder affidavit have been exchanged between the parties, with the consent of learned counsel for the parties, the writ petition itself is being heard and disposed of finally at the admission stage itself in accordance with the rules of the court. Briefly stated, the facts giving rise to the present petition are as follows: According to the petitioner, it is a partnership firm consisting of two partners, namely, Smt. Sofia Malik and Anish Khan, having 60 per cent, and 40 per cent, share, respectively. It is engaged in the business of manufacturing ....
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....ssioner of Income-tax (Appeals), Kanpur, who, vide order dated October 15, 1997, had dismissed the appeal. Still feeling aggrieved, the petitioner preferred a revision under section 264 of the Act before the Commissioner of Income-tax, Kanpur. The Commissioner of Income-tax, Kanpur, vide order dated February 28, 2000, had dismissed the revision, which order is under challenge in the present writ petition. I have heard Sri R.S. Agrawal, learned counsel for the petitioner, and Sri Govind Krishna, the learned standing counsel appearing for the respondent. Learned counsel for the petitioner submitted that before resorting to section 144 of the Act, it was incumbent upon the assessing authority to issue a notice calling upon the assessee, ....
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.... if the statutory requirement has not been complied with, direction can be given to make a fresh assessment after complying with the provisions of section 144 of the Act before framing the fresh assessment. Sri Govind Krishna, learned standing counsel, submitted that sufficient opportunity has been given to the petitioner to appear in the hearing for the assessment and various notices under section 143(2) had been issued. He referred to the averments made in paragraph 5 of the counter-affidavit filed by Sri Chandra Das, Income-tax Inspector, and submitted that so many notices having been issued, it is not open to the petitioner to say that no notice under the provision of section 144 of the Act had been issued. He further submitted that ....
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....e assessment of the total income or loss to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment: Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment: Provided further that it shall not be necessary to give such opportunity in a case where a notice under sub-section (1) of section 142 has been issued prior to the making of an assessment under this section. (2) The provisions of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1987 (4....