RANI AGRAWAL Vs. ASSISTANT COMMISSIONER OF INCOMETAX

JUDGEMENT

(1.) This writ petition has been pressed for a writ, order or direction in the nature of certiorari for quashing the order dated November 30, 1999, passed by the Commissioner of Income-tax, Agra. The Commissioner of Income-tax by a common order has disposed of five revisions filed under Section 264 of the Income-tax Act, 1961. These revisions were filed against the assessment order passed on March 12, 1997, for the assessment year 1988-89. The petitioners entered into a partnership agreement on March 1, 1988. The capital in cash was raised by them for the newly constituted firm. The said cash was seized by the police on March 23, 1988, and was handed over to the Income-tax Department. The cash, thus, seized was assessed in the hands of Shri Ramesh Kumar (owner of the car) on substantive basis and protective assessments have been made in the case of the petitioners.

(2.) All the five revisions were heard and decided ex parte in the absence of the petitioners or their counsel as on the date fixed, i.e., November 30, 1999, none appeared before the Commissioner of Income-tax, Agra. The Commissioner of Income-tax, Agra, has also recorded the finding on the merits of the case.

(3.) Challenging the impugned common orders passed in the above five revisions, Shri Rakesh Ranjan Agrawal, counsel for the petitioners submitted that the Commissioner of Income-tax, Agra, committed illegality in not entertaining the adjournment application which was sought to be filed on November 30, 1999, and deciding the matter on the merits, ex parte. In contra, Shri Shambu Chopra, learned counsel for the Department, submitted that sufficient opportunity was afforded by respondent No, 2 and as such no interference is needed in the matter.