2004 (1) TMI 42

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....he Assessing Officer under section 179 of the Income-tax Act, 1961, the petitioners have filed this petition. At the outset, it may be stated that in view of the different notices and separate causes of action, two petitions ought to have been filed. Registry is directed to give a separate number in respect of petitioner No. 2 of this petition and may call upon counsel to pay court fee, if requir....

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....ors have not filed any reply to these notices till date. Learned counsel for the Revenue pointed out to us that reply may not be there. Instructions given to counsel for the Revenue is that no reply whatsoever has been filed by the assessee, as it is not available on the record. Thus, under these circumstances, we direct the Assessing Officer to consider the reply submitted by the assessee, a cop....