Mangalam Publications (India) (P.) Ltd. vs Additional Commissioner of Income Tax, Circle I, Kattayam

K.S. Radhakrishnan, J.—Appeal arises from the judgment in W.P. (C) No. 32076/2004. Writ petition was preferred challenging Ext. P10 order dt. 6.10.2004 passed by the Dy. Commissioner of Income Tax. Ext. P3 notice u/s 148 of the Income Tax Act was issued to the assessee stating that there is reason to believe that the assessee''s income chargeable to tax for the year 1999-2000 has escaped assessment within the meaning of sec. 147 of the Income Tax Act, 1961. Assessee filed Ext. P4 reply dt. 22.4.2004 and ultimately Ext. P10 order was issued. Assessment order dt. 2.6.206 was passed during the pendency of this appeal and the same has been produced before us. We think it is only proper that the appellant be permitted to challenge the said order, if so aggrieved, rather than we examine the correctness or otherwise of Ext. P10 as well as the assessment order dt. 2.6.2006. In the circumstances the writ appeal is disposed of permitting the appellant to file an appeal against the assessment order within a period of one month from today, if so advised. Assessee may raise all its contentions before the Appellate Authority. The Appellate Authority shall take note of all the contentions of the assessee and pass appropriate orders on merits. Writ Appeal is disposed of as above.