NARESH CHAND AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(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.

(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.