COMMISSIONER OF WEALTH TAX Vs. MOHAN LAL

JUDGEMENT

(1.) HEARD learned counsel for the Revenue.

(2.) THE learned counsel for the respondent has not appeared on previous two occasions and the matter was adjourned on last two hearings. THE matter was heard during the course of the day, but has been kept pending as an opportunity to the respondents to avail for putting its case before the Court's, assistance. Today at commencement of the day, Mr. Mahendra Trivedi for the respondent has appeared only to seek adjournment which was declined. THEreafter Mr. Trivedi withdrew himself from the Court and did not appear.

(3.) SO far as contention of the assessee to the effect of the notice under s. 17(1) on the existence of assessment orders under s. 16(1) was concerned, it did not find favour with the Tribunal also.