1995 (3) TMI 52

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....for the respondents on the question of admission. By this petition, the petitioner seeks a writ, order or direction in the nature of certiorari quashing the contemplated prosecution proceedings under sections 276C and 277 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the assessment year 1981-82, before the Commissioner of Income-tax, Meerut, and further the notice date....

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....the Tribunal") and the Tribunal by its order dated August 23, 1990, quashed the assessment order and, therefore, learned counsel submits that the necessary ingredients for issuance of the notice for the prosecution of the petitioner are lacking and on this basis the proceedings deserve to be quashed. However, Sri Rakesh Ranjan Agrawal, learned counsel appearing for the Income-tax Department, su....