1990 (9) TMI 38

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.... B. P. JEEVAN REDDY C. J.-This writ petition is filed by Pandit Pyare Lal Sharma Memorial Trust Society, Meerut, for quashing the assessment orders dated March 28, 1988, March 30, 1989, and October 26, 1990, passed in the case of Mool Chand Sharbati Devi Hospital Trust, Meerut, on the ground that the observations made therein are prejudicial to the interests of the petitioner. On a writ petitio....

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....r section 263. Be that as it may, it was open to the petitioner to have submitted an explanation to the said notice and if any orders adverse to him are passed, the statute gives him a right of appeal to the Income-tax Appellate Tribunal. Indeed, as per section 263, orders in pursuance of the notice dated December 6, 1988, must have been passed on or before March 31, 1989 (see the limitation presc....