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2014 (9) TMI 787 - HC - Income TaxRevision petition rejected – Jurisdiction of AO to pass order u/s 144 – Held that:- It is incumbent upon the Petitioner to approach the Court with utmost good faith and make complete disclosure in the Petition while seeking relief - no mention has been made of when the attachment of the film was done by the Revenue - This attachment would have been fatal to the marketability of the film 'Shehzaade' - The Assessment Order dated 19th March, 1993 passed by the AO has merged into the impugned order dated 30th March, 2006 of the CIT - the issue before the CIT was whether or not the Revision Application filed against the order dated 19th March, 1993 was within time - The averments of the Petition that he received the order dated 19th March, 1993 only on 5th January, 2004, is in the face of the xerox copy of the postal acknowledgment given by the postal authorities, evidencing the receipt of the order by the Petitioner as fat as back 1st April, 1993 - The Petitioner after filing his Return of Income for the AY 1990-91 and giving a particular address therein, makes himself unavailable at that address - Nor does the Petitioner inform the Revenue of the address where communication relating to his Return of Income for the AY 1990-91 could be sent - the absence of notice being served upon him, the entire proceedings are bad in law - the order dated 30th March 2006 of the CIT cannot be held as perverse or suffering from any flaw in the decision making process – Decided against assessee.
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