2003 (3) TMI 20

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.... C.J.-The appellant is an income-tax assessee. He filed a petition under article 226 of the Constitution with the prayer that the orders, copies of which have been placed on record as exhibits P1 to P3 by which additional demand was raised by the assessing authority be quashed. The petition was considered by the learned single judge. Keeping in view the fact that the appellant has filed separate a....

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....e passing of the order dated December 31, 2002 in O.P. No. 39779 of 2002 are not before us. However, so far as the present case is concerned, we find that the assessing authority has given reasons for the additional demand which has been raised. In the circumstances, the learned single judge has exercised his discretion. There is no error of fact or law which may persuade us to take a different vi....