TMI Blog2006 (1) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition (C) No. 1163 of 2003, disposed of on March 11, 2005), reported in [2005] 275 ITR 609 (Gauhati). The writ petitions have been filed by the assessees challenging the legality and validity of the impugned notices dated March 28, 2003, and January 6, 2004, issued by the respondent authority under the provisions of sections 148, 142 and 143(2) of the Income-tax Act, 1961. The writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovember 10, 1999 (in W.P. (C) No. 588 of 2005), March 26, 2001 (in W.P. (C) No. 589 of 2005) and March 26, 2001 (in W.P. (C). No. 590 of 2005) were challenged before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) set aside the said assessment orders and directed the assessing authority to reconsider and pass fresh orders. Accordingly, the Assessing Officer revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter taking into consideration all material facts submitted at the time of assessment. Dr. Saraf, learned senior counsel argued that the deduction allowable on account of cess on green leaves has to be allowed on composite income. Dr. Saraf further argued that the issues raised in these writ petitions were also dealt with in an earlier case, i.e., Assam Company Limited [2005] 275 ITR 609 (Gauhati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reported decision, there appears to have been a total non-application of mind to the relevant legal provisions. The present thus is not only a case where no reason exists for invoking the power under section 147 of the Act but also is one where the so called belief is not a bona fide one being patently imaginary in the accompanying facts and circumstances of the case. The notices impugned in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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