B.P. Jeevan Reddy, C.J. - (1.) THIS writ petition is directed against the intimation under Section 143(1)(a) of the Income-tax Act, 1961, dated January 8, 1991 (annexure-5, to writ petition) and another intimation under the same provision dated January 16, 1991 (annexure-8 to the writ petition). In this case, certain disallowances have been effected by the Assistant Commissioner of Income-tax without giving an opportunity to the petitioner. The petitioner says that it had indeed filed a revised return on January 9, 1991, along with all material which would show that the disallowances made are not proper, Since the petitioner has been made liable for a huge liability without giving any opportunity, we make the following directions, having regard to the particular facts and circumstances of this case: Within two weeks from today, the petitioner shall file an application under Section 154(1)(b) of the income-tax Act raising such contentions or objections as are open to him in law with respect to both the intimations aforesaid. The Deputy Commissioner shall consider the same and the material enclosed thereto and pass final orders within three weeks therefrom. Pending the passing of final orders, recovery of the enhanced tax mentioned in the aforesaid letters of intimation is stayed.
(2.) WITH these directions, the writ petition is disposed of. Certified copy of this order may be given to learned counsel for the parties on payment of usual charges within one week.;