9911796707
TMI Blog1996 (2) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant, an assessee under the Income-tax Act, disclosed income from 14 trucks under a voluntary disclosure scheme. That scheme, it is submitted, made provisions prohibiting the use of disclosures thereunder in subsequent assessment proceedings. The disclosure made by the assessee was accepted on March 31, 1966. On February 28, 1973, the Income-tax Officer issued a reassessment order under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment. A reply was received declining the adjournment. It is the case of the assessee that the reply was received too late for him to make alternate arrangements to appear before the Tribunal. Accordingly, on May 31, 1975, the Tribunal proceeded ex parte. It deleted the addition made by the Appellate Assistant Commissioner but, it is the assessee's case, ignored his contention that the reassessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls "against the action of the Income-tax Officer under section 147..." The assessee then made an application to the High Court requesting the High Court to direct the Tribunal to refer the said questions to it, but withdrew the application after some arguments. Thereafter the assessee filed the writ petition before the High Court, the order upon which is impugned before us. By the writ petition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was open to the assessee to assail the order of the Tribunal declining the adjournment in the writ petition. This the assessee did not do. Thirdly, it was open to the assessee to assail the correctness of the Tribunal's order on the merits in reference before the High Court, but he chose to withdraw the applications for reference of those questions to the High Court and elected to file the writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
