1995 (4) TMI 44

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.... under the Kerala Agricultural Income-tax Act, 1950, on the files of the first respondent. Exhibit P-1 is the common pre-assessment notice issued by the first respondent for the years 1988-89 to 1990-91 proposing to complete the assessment on best judgment basis ignoring the evidence. Exhibits P-3 to P-5 are the objections filed by the petitioner against exhibit P-1. Exhibit P-6 is the common asse....

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....has now issued exhibit P-7 revenue recovery notice calling upon the petitioner to remit a sum of Rs. 25,098, failing which it is threatened that coercive action will be taken to enforce the demand. The petitioner has raised various contentions in support of his case. The main thrust of the petitioner's argument was that exhibit P-6 assessment was completed before the pre-assessment notice was s....