1995 (5) TMI 21

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....ties and perused the pleadings. Prayer clause (a) in the writ petition seeks a writ of prohibition restraining respondent No. 1 from making a de novo assessment but without referring to the order pursuant to which the de novo assessment is being made. Prayer clause (b) is for a writ of certiorari quashing the order dated February 14, 1995, made under section 144A of the Income-tax Act, 1961 ....

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....ent order dated March 30, 1992, annexure " P-2 ", was restricted to a few items only as set out in the grounds of appeal, annexure " P-3 ". Even before the appellate authority very limited contentions were reiterated, but the appellate authority, vide its order dated January 7, 1993, annexure " P-4 ", has set aside the assessment and directed a fresh assessment. The order of the appellate authorit....

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....95) (annexure " P-8 "), and if this be so, the petitioner is justified in coming to this court under article 226 of the Constitution. He urged that the order of the appellate authority dated January 7, 1993, annexure " P-4 ", is being misconstrued by the assessing authority and it has erroneously on such misconstruction of the said order passed the impugned order dated February 14, 1995, annexure ....