(1.) THE assessee feeling aggrieved by the order of the learned single judge of this court, dated January 22, 1999, in Writ Petition No. 43139 of 1993 has preferred this writ appeal.
(2.) THE facts in brief are :
(3.) THE appellant-assessee, feeling aggrieved by the above order of the Commissioner of Income-tax preferred Writ Petition No. 43139 of 1993, A learned single judge of this court having opined that the intimation issued by the assessing authority under Section 143(1)(a) of the Act was based on the statement submitted by the appellant-assessee himself, which accompanied the return, held that there was nothing wrong on the part of the assessing authority in issuing the impugned intimation. In the result, the learned single judge dismissed the writ petition. Hence, this writ appeal by the assessee.