1998 (7) TMI 47

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....y means of the original petition giving rise to the instant appeal, the petitioner (appellant herein) sought quashing of exhibits P-2 and P-4. Exhibit P-2 is a notice under section 158BD of the Income-tax Act, 1961 (for short "the Act"), and exhibit P-4 is a pre-assessment notice. The facts, briefly, are that a search was conducted on the premises of the petitioner's husband and then certain do....

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....g Officers are situated in the same city/locality or place. Since, the Assessing Officer of the petitioner and the Assessing Officer to whom the file is transferred hold office in the same city, the case is fully covered by sub-section (3) and no notice before the case is transferred was required to be given to the petitioner. Then comes the challenge to exhibit P-4 pre-assessment notice. It is....