1989 (11) TMI 25

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..... t order dated February 20, 1986, and the order passed in appeal dated August 5, 1988. Against these orders, an appeal is, admittedly, pending before the Income-tax Appellate Tribunal at the instance of the petitioner. Another relief claimed is quashing of a notice dated September 20, 1988, issued under section 276C(2) of the Income-tax Act, 1961, and notices issued under sections 221(1), 271(1)(a) .....

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..... xtended up to December 31, 1989. It was also urged on behalf of the petitioner that the appeal was heard by the first appellate authority on August 5, 1988, behind the back of the petitioner and no opportunity of being heard was granted to it. This plea involves investigation of a question of fact. The petitioner would be entitled to urge this ground before the Income-tax Appellate Tribunal where .....

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