GUJARAT FERTILISERS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) MR . S.N. Divetia, learned Counsel for the assessee, and Mrs. Mona M. Bhatt, learned Counsel for the Revenue, are heard.

(2.) AT the instance of the assessee, the Tribunal has referred the following questions to this Court for our opinion:

(3.) SO far as the first question is concerned, the learned Counsel for the assessee submitted that before issuing a notice under Section 147(a) of the IT Act, the AO must be sure of the grounds available to him and he cannot be allowed to make a fishing inquiry. His submission is that simultaneous issue of notice to the firm, so also to the partner, not only would be bad, but, would show the mind of the AO.