JAMILA ANSARI Vs. INCOME TAX DEPARTMENT

JUDGEMENT

(1.) BY this petition under article 226 of the Constitution of India, the petitioner challenges an assessment order dated January 31, 1994, passed under Section 147 of the Income-tax Act, 1961, (hereinafter referred to as "the Act"), and a preceding notice under Section 148 dated February 2, 1993.

(2.) WE have heard Sri Sudhir Chandra, assisted by Sri S. D. Singh, advocate, learned counsel for the petitioner, and Sri Shekhar Srivastava, learned counsel for the respondents.

(3.) IN the said letter, it was intimated to the assessee that February 1, 1994, is fixed for hearing, but the Assessing Officer completed the assessment a day before, that is, on January 31, 1994, and thus deprived the assessee of the opportunity of hearing. It is also asserted in the petition that the reasons recorded are not germane to the determination of the income for the year under consideration and, therefore, the proceedings under Section 147 of the Act have not been validly initiated.