1994 (10) TMI 44

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....this writ petition, under article 226 of the Constitution of India, the petitioners, a registered firm, and carrying on business of manufacturing and supply of veterinary herbal medicines, challenge the order dated September 11, 1991, contained in annexure 6 to the writ petition and passed by respondent No.1. The petitioners submitted their return for the assessment year 1990-91, relevant to th....

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....ng to the petitioners, were liable to be rectified; the aforesaid application under section 154 of the Act was disposed of by an interim order dated September 11, 1991, contained in annexure 6 to the writ petition. It is this order against which the petitioners have come before this court by means of the present writ petition. The short question that arises in this writ petition is as to whethe....

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...., a bare reading of clause (c) of sub-section (1) of section 246 of the Act covers the entire part of section 154 of the Act. Therefore, the provisions of section 154 of the Act cannot be dissected according to the wisdom of the petitioner, when the Legislature itself, while enacting the provisions of section 246 of the Act, has in its wisdom made that provision. On the other hand, it made a provi....