SAGAR ENTERPRISES Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THE petitioner, a partnership firm, has challenged in this petition a notice under Section 148 of the Income -tax Act, 1961 (hereinafter to be referred to as 'the Act'), issued on October 3, 1997, for the assessment year 1991 -92.

(2.) AS the period of four years had elapsed from the end of the assessment year, namely, the assessment year 1991 -92, the respondent was called upon by issuance of notice and subsequently affidavit -in -reply dated December 10, 1997, has been filed along with the reasons recorded on August 18, 1997. Rule was issued on December 15, 1997.

(3.) THEREFORE , Mr. Kaji, learned counsel appearing on behalf of the petitioner, sought time to place on record the details about the filing of the return. Along with the affidavit -in -rejoinder, xerox copies of the following documents have been annexed.