Pinaki Chandra Ghose, J. - (1.) This is an application, inter alia, challenging the notices issued under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the said Act"), for the assessment years 1985-86 to 1989-90.
(2.) The application was moved before this court on September 26, 1994, when her Lordship Ruma Pal J., was pleased to direct that the Income-tax Officer will be at liberty to proceed with the hearing of the notice under Section 148 of the said Act and pass a final order but the same shall not be given effect to or communicated to the petitioner till January 15, 1995, or until further orders of this court whichever is earlier.
(3.) The directions for affidavits were also given and the affidavits have been filed and the matter has come before this court for final hearing.;