TMI Blog1997 (2) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner has also prayed for striking down the provisions of ss. 143(1)(a) and 143(1A)of the Act and also amendment introduced by Finance Act, 1993, and for other reliefs. 3. Sri Sarangan, learned senior counsel appearing along with Sri Ramabhadran for the petitioner, submitted that the provisions of ss. 143(1)(a) and 143(1A) of the Act are liable to be declared as unconstitutional in view of the fact that as the provisions of ss. 143(1)(a) and 143(1A) do not provide for an opportunity being given to an assessee before issuing an intimation under s. 143(1)(a) and an order under s. 143(1A). According to Sri Sarangan since the valuable rights of an assessee would be affected, it is implied that an opportunity is required to be given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant period, the first respondent was fully justified in passing the order Annexure-B. He further submitted that there is absolutely no merit in the submissions made by the learned senior counsel with regard to the validity of ss. 143(1)(a) and 143(1A) of the Act. He also submitted that having regard to the object for which ss. 143(1)(a) and 143(1A) of the Act came to be incorporated in the Act, it is unnecessary for the authorities to give any opportunity to the assessee before passing orders/issuing intimations under the provisions of the said sections. 5. I am of the view that the intimation and also the orders impugned are liable to be quashed on the ground that the respondents have seriously erred in law in taking the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Annexure-B dt. 30th Sept., 1992, passed by the 1st respondent is hereby quashed. (ii) Since the original, intimation Annexure-B has been quashed, the authorities are directed not to enforce either the order passed by the authorities under s. 154 of the Act or the order made in appeal filed against the said order. (iii) The 1st respondent is directed to issue notice as provided under s. 143(2) of the Act and thereafter proceed to pass appropriate orders in accordance with law. 6. In terms stated above, the writ petition is disposed of. 28th Oct., 1997 In this application, the petitioner has sought for correction of the typing error that has crept into the order in para 3 of the order at p. 4. Learned counsel for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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