- (1.) BY way of this writ petition, the petitioner has questioned legality of notice dated 28.3.01 and 3.5.01 issued by the Income Tax Officer, Ward II, Churu under Section 147 of the Income Tax Act, 1961 ( for short "the Act"), for re -assessment of the income of the petitioner for the Assessment Year 1993 -94.
(2.) THE petitioner submitted his income tax return for the Assessment Year 1993 -94 declaring the income during the period from 1.4.92 to 31.3.93 at Rs.24,780/ -. The petitioner also declared income from agriculture a sum of Rs.25,500/ -. No notice was issued to the petitioner under Section 143(2) of the Act within a period of one year, however, after a lapse of about 7 years, the petitioner was served with the notice under Section 147 of the Act for re -assessment of the income which escaped assessment. The petitioner made an application for inspection of the record to find out the reasons recorded for initiating the re -assessment proceedings. However, the petitioner was not permitted to inspect the record. Hence, this petition.
(3.) ON 25.6.01, while admitting the writ petition and issuing notice to the respondents, an interim order was passed by this court in favour of the petitioner in the following terms: "In the meanwhile and till further orders, further proceedings before the Income Tax Officer -respondent no.1 in pursuant to the notice Annex.D dated 28.3.2001 shall remain stayed." The interim order granted as aforesaid was confirmed by this court till the disposal of the writ petition vide order dated 9.4.02.;