LAWS(ALL)-2000-8-157

FORAMER Vs. COMMISSIONER OF INCOMETAX

Decided On August 17, 2000
FORAMER Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) This writ petition has been filed for a writ of certiorari for quashing the impugned notice dated November 20, 1998 (annexure 4 to the writ petition), issued under Section 148 of the Income-tax Act, 1961. Counter and rejoinder affidavits have been exchanged. We have heard Sri V. B. Upadh-yay, learned senior advocate, and Sri Yashwant Verma, learned counsel, for the petitioner, as well as learned departmental counsel for the respondents.

(2.) This writ petition being Writ Petition No. 181 of 1999, relates to the assessment year 1988-89, whereas connected Writ Petition No. 182 of 1999, relates to the assessment year 1989-90 and Writ Petition No. 183 of 1999, relates to the assessment year 1990-91. Since the petitions are similar in nature they are being disposed of by a common judgment.

(3.) The petitioner is a foreign company incorporated in France. It is engaged in the business of oil exploration and providing expertise and assistance in the said field throughout the world.