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2005 (4) TMI 29 - HC - Income TaxPetitioner submitted that before resorting to section 144, it was incumbent upon the assessing authority to issue a notice calling upon the assessee, i.e., the petitioner, to show cause why the assessment should not be completed to the best of his judgment.. According to the petitioner, no such notice was issued and, therefore, the order taking recourse to the provision of section 144 is liable to be set aside. He submitted that before the Commissioner of Income-tax in the petition under section 264, a specific plea was raised that except the above notice, i.e., the notice under section 143(2), no other notices were served on the assessee which fact has also been noted by the Commissioner of Income-tax. - Specific averment having been made in the petition under section 264 of the Act that no notice except the notice issued under section 143(2) of the Act, dated October 27, 1995, having been issued, which fact had also been noticed by the Commissioner of Income-tax, it goes to prove the case set up by the petitioner that no notice under the proviso to sub-section (1) of section 144 of the Act had been issued. Thus, the assessing authority could not have taken recourse to the provision of section 144 of the Act without giving an opportunity by serving a notice.
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