CATHERINE THOMAS Vs. ASST.COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD the counsel for the petitioner and the Standing Counsel appearing for the respondents.

(2.) AN assessment under the Income Tax Act against the petitioner for the year 1989-90 has been completed and on receipt of the assessment order, petitioner filed Ext.P1 application for rectification under Section 154 of the Act. Orders have not been passed on that application. While so, she received Ext.P2 notice issued by the respondent, proposing to rectify the assessment order and the mistake to be rectified is the short levy of interest under Section 234A and B of the Act at the time of assessment. On receipt of this notice, petitioner submitted Ext.P3 request seeking to be provide with the detailed working of the interest. She was not given the details as sought for. While so, she received Ext.P4 order under Section 154 of the Act, along with Ext.P5 demand notice. It is on receipt of Exts.P4 and P5 that this writ petition has been filed.

(3.) AS far as Ext.P4 rectified order passed pursuant to Ext.P2 notice is concerned, Ext.P3 shows that on receipt of the notice, the petitioner sought detailed working of the interest that is proposed to be levied on her. It is her case that despite the receipt of Ext.P3, respondent did not furnish the details sought for and Ext.P4 under Section 154 was passed.