HOTEL APPOLO Vs. RASHTRAPAL P S ITO

JUDGEMENT

(1.) THESE two petitions are filed by Hotel Appolo, Bhavnagar, challenging the notices issued under section 148 of the Income -tax Act. 1961 ('the Act', for short), for reopening the assessment orders for the assessment years 1978 -79 and 1979 -80.

(2.) SPECIAL Civil Application No. 5132 of 1983 :

(3.) SUBSEQUENTLY , the appellate authority, by its order dated March 3, 1983, partially allowed the appeal filed by the petitioner and the taxable income of the petitioner (sic) issued the impugned notice dated March 23, 1983 (annexure 'A'), under section 148 of the Act to the petitioner. It is contended by the petitioner that the impugned notice is without jurisdiction as the condition precedent for issuing such a notice is not satisfied.