TaxTMI 
TaxTMI 
1990 (7) TMI 89
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..... J. -In this writ petition, the petitioner is challenging the validity of the notice issued under section 148 of the Income tax Act, 1961, as well as the notice issued under section 143(3) in respect of the assessment years 1978-79 to 1986-87. The petitioner is an individual. For the assessment years 1978-79, 1979-80, 1980-81 and 1981-82, he filed returns and, on that basis, assessment orders we....
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....d as filed in response to the said notices. While the proceedings in pursuance of the said notices under section 148 were pending in the course of which notices under section 143(3) were also issued, the petitioner approached this court by way of this writ petition. The main contention raised in the writ petition is that inasmuch as the returns were filed under and in pursuance of the Amnesty Sch....
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.... under section 147 (a) The present writ petition was filed on February 13, 1989. But, even before the filing of this writ petition, assessment orders in respect of all the assessment years have been made, in pursuance of the notices issued under sections 147 and 148, on February 10, 1989. The petitioner has got a right of appeal against the said orders of assessment where he can raise all the que....