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TMI Blog2014 (5) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... tion filed under Articles 226/227 of the Constitution of India is for quashing the orders dated 30.12.2011 and 4.3.2013, Annexures P.5 and P.8 passed by respondents No.1 and 2 respectively raising a demand of Rs. 5,39,275/- including interest of Rs. 2,48,280/- under Section 234-B of the Income Tax Act, 1961 (in short, "the Act") for 93 months against the petitioner. 2. A few facts relevant for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as worked out at Rs.13,87,500/- and stamp duty of Rs. 83,250/- was affixed on the same. The petitioner filed his return for the year in question which was below the taxable limit. However, his case was reopened under Section 147 of the Act and notice dated 24.3.2011 was issued to the petitioner. The petitioner appeared and pleaded that he had sold the entire land of 7 kanals 8 marlas and not 1 kan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his entire land and not only 1 kanal. It was further averred that principles of natural justice had not been followed while passing the assessment order. Vide order dated 4.3.2013, Annexure P.8, the revisional authority dismissed the revision petition. Hence the present petition by the petitioner. 3. Mr. Gurmeet Singh, Income Tax Officer (Tech.), Amritrsar is present in person in pursuance to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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