1997 (3) TMI 69

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.... S. K. MOOKHERJEE, ACTG. C. J. --- With the consent of the contesting parties, we have treated the appeal as on the day's list for being heard out, dispensing with all the formalities required to be observed in terms of the rules of this court. The subject-matter of the appeal is an order passed by a learned single judge dated March 21, 1997, in Writ Petition No. 4960(W) of 1997 (Karam Chand ....

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....ease back was merely a paper transaction indicated that the officer had already made up her mind, and had prayed for stay of further proceedings in the assessment case, till the disposal of the connected appeal. On behalf of the contesting respondents, the income-tax authorities, it had been emphatically submitted that the issuance of the notice itself was indicative of the fact that the officer i....

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....query No. 1 in the disputed notice was already available in the penultimate paragraph of clause (a) of the assessee's letter ; the reply to query No. 2 was available in the third sub-paragraph of clause (a) in the said letter. The above materials on record have persuaded us to quash the notice dated February 5, 1997, in part. In this connection, it is pertinent to keep on record that we have fa....

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.... assessing authority to proceed with the assessment in accordance with law and finalise the same, dealing with the contentions that might be raised before it, on behalf of the appellant by a reasoned order. The respondents or any of them, having due authority, are directed to proceed with and complete the assessment within a period of eight weeks from the date of communication of this order to the....