SHAKUNTLA DEVI Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS order will dispose of four writ petition Nos. 17549, 17991, 17992 and 18904 of 1998 arising out of the same order of the Tribunal in which common question of law and fact are involved. Since arguments were addressed in civil writ petition No. 17549 of 1998, the facts are being taken from this case.

(2.) BY order dt. 27th March, 1990, the Asstt. CIT, Karnal, framed an assessment under s. 143(3) of the IT Act, 1961 (for short the Act), for the asst. yr. 1987 -88 on a total income of Rs. 17,58,830 against the returned income of Rs. 26,200. Feeling aggrieved by this order, the petitioner filed an appeal before the CIT(A) who partly allowed the same. Still not satisfied, she went up in appeal before the Tribunal, New Delhi. The Department also felt aggrieved by the appellate order and preferred an appeal before the Tribunal. Both the appeals were disposed of together by order passed on 11th September, 1996. One of the grounds on which the Department felt aggrieved by the appellate order was the deletion of Rs. 15,11,287 by the appellate authority. The Tribunal disposed of this issue in para No. 8 of its order and observed as under :

(3.) IN pursuance to the order of remand passed by the Tribunal, the AO has by notice dt. 15th October, 1998, called upon the petitioner to appear before him and to produce the documents, account books and other evidence in support of the return filed by her. It is against this notice that the present petition has been filed under Art. 226 of the Constitution.