1995 (4) TMI 44

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....ax 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 assessment order for the assessment years 1....

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....ry 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 served upon the assessee, and, hence, the as....