2000 (6) TMI 4

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....K. SODHI J.-This order will dispose of four Writ Petitions Nos. 17549, 17991, 17992 and 18904 of 1998 arising out of the same order of the Income-tax Appellate Tribunal in which common questions of law and fact are involved. Since arguments were addressed in Civil Writ Petition No.17549 of 1998, the facts -are being taken from this case. By order dated March 27, 1990, the Assistant Commissioner....

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....l disposed of this issue in para. No. 8 of its order and observed as under: "As regards the second contention relating to the deletion of an addition of Rs.15,11,287 we find that the addition has been made on the basis of a document, namely, seizure memo 18-R, found in the premises of Shri Om Parkash. A similar issue arose in the case of Shri Prakash Chand where on the basis of the aforesaid do....

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....otice that the present petition has been filed under article 226 of the Constitution. In the reply filed by the Department, it is pleaded that the petitioner has challenged the notice and since no order prejudicial to her interest has been passed, the petition, according to the respondent, is not maintainable. On the merits, it is averred that since proceedings before the Settlement Commission ....

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....on is not presently constituted. Since the tax on the disputed amount has already been deposited by Om Parkash, we are of the view that no prejudice would be caused to the Revenue if the Assessing Officer is directed not to proceed further in the matter till the matter is decided by the Settlement Commission in the case of Om Parkash. We, therefore, allow the writ petition and restrain the Assessi....