(1.) THE petitioner, by filing this petition under Article 226/227 of the Constitution of India, is challenging the correctness, propriety and validity of the orders passed by the Income-tax Officer, Khar-gone, for the assessment years 1978-79, 1979-80 and 1980-81, annexures D, E and F, respectively, and the revisional order, annexure-I, passed by the Commissioner of Income-tax, Bhopal.
(2.) THE brief facts material for deciding the said petition are mentioned hereinbelow :
(3.) THE Income-tax Officer/respondent No. 2, then, passed three orders for three assessment years, against the petitioner. THE Income-tax Officer has mainly proceeded on the assumption, that, since, despite granting time, no reply was filed by the petitioner, thus, it should be presumed that the petitioner has nothing to say and the contents of the notice should be admitted.