TMI Blog2009 (10) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case for deciding the legality of the notices like an appellant court or as an Assessing Officer unless it is found to be perverse. Held that- the notice for reassessment was issued in the name of an association of persons. It was contended that the issue regarding the status of the assessee as to in whose hands the particular income should quashed. The Income Tax Department should proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee is whether the Assessing Officer was justified in issuing the impugned notices to petitioner by taking recourse to the provisions of section 147/148 of the Income-tax Act in relation to assessment year in question? 4. According to petitioner, on facts pleaded in the writ and keeping in view the back ground of the case relating to the assessee and in particular his assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the impugned notices (annexures P-6 to P-li) would go to show that they are issued in the name of "MIs. Ram Bharose Land and Finance Company (AOP)". Along with the notice, the reasons as to why need arose to issue the impugned notices are enclosed as (annexure P-12). 7. The submission of learned counsel for the petitioner was that since the issue regarding the status of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lacing reliance on several authorities such as Aruppukottai Chandra Bus Lines v. CIT [1973] 87 ITR 154 (Mad), ITO v. Lakhmani Mewal Das [1976] 103 ITR 437 (SC), Ganga Saran and Sons P. Ltd. v. ITO [1981] 130 ITR I (SC), CIT v. K. Adinarayana Murty [1967] 65 ITR 607 (SC), Abdul Sattar M. Mokshi v. CIT [1988] 174 ITR 368 (Karn) and CIT v. Ashok Kumar Bharati and Vijay Kumar God ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the reason that the writ court cannot probe in such matters on facts. 11. In view of the foregoing discussion, we find no merit in this writ. It is, accordingly, dismissed. As a consequence, all interim orders are recalled. The respondent, i.e., the Assessing Officer is directed to proceed to make assessment as observed supra within six months as an outer limit from the date of this order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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