GENERAL EXPORTERS Vs. CIT

JUDGEMENT

(1.) THE petitioner, a registered partnership firm through its managing partner, has filed this writ petition praying for the issue of a writ of certiorari to call for the records comprised in Order No. 18/III of 1997-98 in C. No. 1127/III Jurdn. of 1997-98 dated June 10, 1997, issued by the first respondent and quash the same.

(2.) THE petitioner, a registered partnership firm, is carrying on business as exporter of tea with headquarters at Chennai and it is an assessee to income-tax on the file of the Income-tax Office, City Ward-VIII(3), Chennai, under General Index No. 73368-G.

(3.) ON receipt of the notice, the petitioner has submitted detailed objections on June 5, 1997. The impugned order passed by the first respondent reads thus :