TaxTMI 
TaxTMI 
1998 (9) TMI 54
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....not been accepted and on the basis of the seized materials the income assessed for 1983-84 was Rs. 4,18,877 and for 1984-85 it was Rs. 1,33,432. The petitioner has challenged the search which was conducted by the Department, but this court has upheld the action of the Department and the search conducted at the premises of the petitioner. In the demand notice, the Assessing Officer has attached the rent of the building of the assessee for recovery of tax relevant to the assessment years 1983-84, 1984-85, 1990-91 and 1991-92. The case of the petitioner is that the petitioner has paid the entire income-tax for the assessment year 1991-92. Assessment order for 1990-91 was challenged before the appellate authority and the appellate authority ....
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....zure was challenged before this court. This court has upheld the validity of the search and on the basis of the materials found during the search, assessments were made for the assessment years 1982-83, 1983-84 and 1984-85. Chapter XVII of the Act provides for collection and recovery of tax. Section 156 of the Act provides when any tax, penalty, fine or interest is payable by any assessee, in consequence of any order under the Act, the Recovery Officer can serve the notice of demand on that assessee. Section 220 of the Act provides that if the assessee fails to pay tax within 30 days from the date of service of the notice, he be treated as defaulter. Section 221 of the Act provides that if the assessee fails to pay the tax withi....
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....nbsp; -do- 1984-85 1,33,432 -do- 1990-91 15,397 -do- 1991-92 ....
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.... initiated in respect of the outstanding demands of those assessment years. You may appear personally or through your authorised representative on January 24, 1995, at 11.00 a.m. to furnish these documents/proposals for my consideration. But please note that non-production of these documents/proposals will entail me to consider that your plea is not genuine and recovery measures will be resorted to without any further information to you which may please be noted again." The impugned order under section 226(3) dated February 19, 1995, was issued when the petitioner failed to pay tax which is in consequence of orders under the Act. His conduct shows that he is only trying to avoid/delay the payment of tax. The petitioner has not dispute....
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.... against the petitioner for the assessment years 1982-83, 198384, 1984-85, 1990-91 and 1991-92. The relevant portion of the said letter dated January 3, 1995, has already been quoted earlier in this judgment. Whether opportunity was given to the petitioner before rejecting his application, the case of the petitioner is that those notices were not served. The case of the Department is that notice was sent to the address of the petitioners given to the Department and all correspondence between the Department and the petitioner is made at the same address and after 1986 no prayer has been made or any step taken to find out whether any stay has been granted or not and when no stay has been granted and no strong ground has been shown even bef....
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.... huge additions were made on the basis of the materials seized during the search; but before the Allahabad High Court there may not be sufficient material for such addition. Therefore, that case is of no assistance to the petitioner. To sum up, considering the facts and circumstances of the case, there is no case for quashing of the impugned notice. The Recovery Officer can go ahead for recovery, in pursuance of the notice. Moreover, it is made clear that for the assessment year 1990-91 when the assessment order has been set aside in appeal and the matter is restored back and no fresh assessment has been made. In such circumstances there is no justification for recovery of tax on the basis of the assessment order for 1990-91 which is no ....