UDAYAM CONSTRUCTIONS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY consent of both parties, the main writ petition itself is taken up for final disposal.

(2.) THE prayer in the writ petition is to call for the records of the first respondent in C. No. 7144/(35)/CIT -II/TRY/2004 - second respondent herein to accept the income reported by the petitioner.

(3.) THIS writ petition is being preferred by the petitioner, who is an income -tax assessee and filed a return before the second respondent for the asst. yr. 2000 -01. The said return was filed by the petitioner herein before the second respondent, the petitioner herein did not enclose the audit report. It is stated that the petitioner is receiving income less than 8 per cent The second respondent, on receipt of the return from the petitioner, passed an order, accepting the return and refunded a sum of Rs. 53,274. However, the second respondent suo motu taken up revision and cancelled petitioner was directed to pay a sum of Rs. 82,516. Aggrieved against the order passed by the second respondent, the petitioner herein filed the revision before the first respondent. It is stated that the first respondent also without considering the reasons stated by the petitioner, confirmed the order passed by the second respondent. The said order petition.