Ajoy Nath Ray, J. - (1.) Dr. Pal, appearing for the assessee, moves for Rule and interim order in respect of a notice dated December 24, 1998, issued by the Commissioner of Income-tax (Revision) under Section 265 of the Income-tax Act, 1961, seeking to revise the assessee writ petitioner's assessment in regard to the assessment year 1994-95.
(2.) Mr. Agarwal, appearing for the respondents, has submitted that the writ application is against a mere notice and thus the writ application should not be entertained and it should be dismissed. He has submitted that it is not a case of granting or refusing an interim order, but a case deserving dismissal in limine.
(3.) The arguments of the parties, therefore, have to be considered in some detail.;