2002 (8) TMI 78

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.... is under challenge in this writ petition. Briefly stated, the background facts are: The petitioner, a registered society, did not file its return of income for the assessment year 1997-98 on the plea that its total income was below the taxable limit. A notice under section 142(1) of the Act was issued to the petitioner, requiring it to file a return for the said assessment year. Though, according to the petitioner, the requisite information was furnished in response to various notices the Assessing Officer felt otherwise. Accordingly, taking into consideration the material available on record, the Assessing Officer assessed the income of the petitioner society for the relevant assessment year at Rs. 20 lakhs. Penalty proceedings unde....

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....6-77 to 1993-94 have also been set aside by the Tribunal with a direction to the Assessing Officer to pass fresh assessment orders after affording reasonable opportunity of being heard to the petitioner/assessee. Mr. Jolly, on the other hand, submits that the petitioner has a long history of non-co-operation with the Revenue and despite various notices issued to them under section 142(1) of the Act, the requisite information was not furnished to the Assessing Officer. It is, thus, urged that in the absence of cooperation on the part of the assessee, the Assessing Officer had no option but to make a best judgment assessment under section 144 of the Act. It is argued that the total income has been determined by the Assessing Officer on the....