CHHABIL DASS AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) THE assessee is the writ petitioner. THE relevant Assessment Years are 1995-1996 and 1996-1997. THE assessee has challenged the order of assessment dated 11.12.2009 on the file of the 4th respondent, namely, Assistant Commissioner of Income Tax, Circle ? I, Siliguri, confirming, the earlier assessment orders dated 09.07.2001 and 28.03.2001 for the Assessment Years 1995-1996 and 1996-1997 respectively based on the best judgment order passed under Sections 144/147 of the Income Tax Act, 1961.

(2.) THE impugned assessment order dated 11.12.2009 is passed in continuation of the Orders of this Court dated 15.07.2009 in W.P.(C) Nos. 31 and 38 of 2001.

(3.) HOWEVER, as being mentioned, the said writ petitions No.31 and 38 of 2001 were taken for further hearing on 27.04.2006 and this Court passed an Order dated 27.04.2006 in W.P.(C) Nos. 31 and 38 of 2001, which reads as hereunder: