KEDIA COLONIZERS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner has challenged the notice dated December 1, 1999, issued under Section 142(1) of the Income-tax Act, 1961, by which the petitioner has been asked to file his reply/explanation with supporting" evidence. THE notice has been challenged mainly on the ground that the Income-tax Appellate Tribunal had already deleted most of the amounts referred to in the notice under challenge and further that the appeal against the order of the Income-tax Appellate Tribunal filed by the Revenue is still pending before the Appellate Tribunal (sic). Some mala fides have also been alleged against the assessing" authority who has issued the notice.

(2.) AFTER hearing counsel for the petitioner, I have carefully gone through the entire material on record and also the provisions of the Act of 1961.