- (1.) HEARD Sri A.P. Singh, learned counsel for the petitioner and Sri D.D. Chopra, learned counsel for opposite parties Nos. 2 to 4. The brief facts of the case are that during the assessment year under consideration (1985 -86), the assessee was a partner in the partnership firm, M/s. Ajay Cotton Industries. He was also a trustee in M/s. Naresh Chandra, Children Welfare Trust.
(2.) ON January 17, 1985, a search under section 132(1) of the Income -tax Act was conducted at the premises of various assessees of M/s. Alok Chand Group including that of the assessee under consideration. During the course of search, certain incriminating documents were found and seized. In these circumstances, the assessee has filed a belated income -tax return on January 8, 1987. The Assessing Officer passed the assessment order dated March 24, 1988, on protective basis without prejudice to the contrary view taken, if any, in the assessment of the other assessees of the group. Finally, the matter reached to the Tribunal in the assessee's case, where an addition of Rs. 10,06,000 was a subject matter on the basis of the entries appearing in the seized record found from the premises of M/s. Malok Chand Industries. The Tribunal, vide its impugned order dated June 27, 2002, passed in ITAT No. 152/Del/97 observed that: the search and seizure operation under section 132(1) of the Act took place at various premises of Malok Chand Agarwal and the group. The accountant who was looking after the case could not file the necessary evidence as he was busy in other group case also. Under the circumstances, we feel that no effective opportunity has been provided to the assessee to explain its case. We, therefore, set aside the entire assessment order and the Commissioner of Income -tax (Appeals) order and restored it back to the file of the Assessing Officer to pass the assessment order afresh after providing reasonable opportunity to the assessee.
(3.) WITH this back ground, learned counsel for the petitioner submits that in pursuance to the direction, the Assessing Officer has not passed any fresh assessment order. In the meantime, the Income -tax record of the assessee has been transferred from Delhi, Income -tax Officer to Lucknow. On August 3, 2011, the Assistant Commissioner of Income -tax, Lucknow (annexure 1), issued the notice under section 143(2). Being aggrieved, the assessee has filed the instant writ petition.;