PRAKASH LAL KHANDELWAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In this writ application, the petitioner has prayed for issuance of a writ of certiorari for quashing a part of the demand notices as contained in annexures 2, 2/A and 2/B of the writ application whereby and whereunder interest has been charged on the petitioner under Section 139(8) as well as under Section 217 of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act").

(2.) The facts of the case lie in a very narrow compass.

(3.) For the assessment years 1980-81, 1981-82 and 1982-83, the petitioner was allegedly assessed in terms of Section 147 of the said Act.