KUREETHADAM WINES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) I find no ground to entertain this writ petition at this stage. For the asst. yr. 1989-90, petitioner was assessed originally. The assessment was being reopened and notice in this regard is being given by Ext. P9. On receipt of Ext. P9, petitioner filed Exts. P10 and P12 representations. He also filed the same return which he had originally filed. The request made by the counsel on behalf of the petitioner is that before any further steps will be taken, an order may be directed to be passed on Exts. P10 and P12. I do not find any warrant for this submission. The petitioner will not only get an opportunity and get his case considered, but he will also get an opportunity to raise all contentions in support of Exts. P10 and P12 before final orders are passed. Petitioner will be given an opportunity to be heard before consequential assessment is made pursuant to Ext. P9. With the above, original petition is disposed of.