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TMI Blog2003 (9) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... er will dispose of two Civil Writ Petitions Nos. 14765 and 14775 of 2003 in which common questions of fact arise. For the sake of convenience the facts are being taken from C. W. P. No. 14765 of 2003. The relevant assessment year is 1997-98. By order dated February 27, 1998, the assessment for the relevant year was completed and the rebate on depreciation was allowed. However, for the subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment. Those objections have been considered and decided by the Assessing Officer by a detailed speaking order dated August 25, 2003. It is against these orders that the present petition has been filed under article 226 of the Constitution. We have heard learned counsel for the petitioner and perused the record. It is not in dispute that for the subsequent assessment year 1998-99 the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient reason to believe to issue a notice under section 148 of the Act. In any case, it will be open to the petitioner to raise all the pleas before the assessing authority and in case it feels aggrieved, it will have a right of appeal. We are not inclined to interfere with the notice under section 148 of the Act at this stage and allow the petitioner to bypass the statutory remedies under the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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