1995 (5) TMI 21

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....gs. 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 (hereinafter called " the Act ")....

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....nexure " 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 authority reads thus : " Therefore, in th....