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TMI Blog2016 (4) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... s. T. C. A. Sangeetha For the Respondent : Mr. Pramod Kumar Chopda JUDGMENT Judgment was delivered by V. Ramasubramanian, J. This writ appeal arises out of an order passed by the learned Judge dismissing a writ petition filed by the assessee. 2. Heard Ms.T.C.A.Sangeetha, learned counsel for the appellant and Mr.T.Pramod Kumar Chopda, learned Standing Counsel for the Department. 3. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Judge dismissed the writ petition on the ground that the appellant can as well submit their explanation and contest the show cause notice on merits rather than questioning the same in a proceeding under Article 226. Aggrieved by the dismissal of the writ petition, the assessee is before us. 6. The fact that the appellant has been assessed in the status of a partnership firm so far is not in di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Standing Counsel for the Department that the total number of partners, who constituted the appellant, exceeded 20 and that it was the reason for the Commissioner of Income Tax (Appeals) issuing a show cause notice. 10. We do not find anything in the impugned show cause notice to come to such a conclusion. Therefore, we would not allow the Standing Counsel to develop the show cause notice and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pramod Kumar Chopda, learned Standing Counsel for the Department drew our attention to Explanation under Section 251, which reads as follows : "In disposing of an appeal, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings, in which, the order appealed against was passed, notwithstanding that such matter was not raised before the Commissioner (Appeals) by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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