1994 (10) TMI 44

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.... 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 the accounting year ending on March 31, 1....

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....ctified; 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 whether the order impugned, dated September 11, 199....

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....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 provision for preferring an appeal against the order....