M KALIANNAN Vs. COMMISSIONER OF INCOME TAX COIMBATORE

JUDGEMENT

(1.) The petitioner prays for the issue of a writ of certiorarified mandamus calling for the records of the respondent in C.No.536/KVSS/98-99/IT/CBE dated 12.5.1999 modifying the certificate in Form 2-A dated 22.2.1999, quash the same and further direct the respondent to pass fresh orders after giving opportunity to the petitioner considering the letter dated 18.3.1998.

(2.) Heard Mr.R.Janakiraman, learned counsel appearing for the petitioner and Mr.Naresh Kumar, learned Standing Counsel appearing for the respondent. With the consent of counsel for either side the writ petition itself is taken up for final disposal.

(3.) The petitioner is an assessee on the file of the Income-tax Officer, Ward I(10), Salem-7. For the assessment Year 1992-93 the assessment was completed under section 143(3) read with Section 147 on 26.3.1998 on a total income of Rs.2,41,170/= as against the returned income of Rs.47,270/=. The assessing authority added Rs.1,93,000/= under four heads namely (1) Rs.68900/= being the difference in cost of construction of the residential building (ii) Rs.50000/= being the repayment of loan to HUF not accounted, (iii) Rs.60000/= being the loan to HUF not shown in the balance sheet and (iv) Rs.15000/= being the additions towards low drawings.