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L. N. AGGARWAL, O. N. TRIPATHI
SWADESHI COTTON MILLS CO. LTD. – Appellant
Versus
INCOME TAX ofFICER – Respondent
ORDER
L.N. AGGARWAL, (JM) - It is an appeal filed by the assesses against an order of the learned CIT(A) dt. 26th Feb., 1990 for the asst. yr. 1974-75. The following grounds have been taken :
1. (i) For that order dt. 26th Feb., 1990 passed by the learned CIT(A), Kanpur is contrary to facts, erroneous in law, without jurisdiction and barred by limitation.
(ii) For that on the facts and in the circumstances of the case the learned CIT(A) should have held that the assessment order under s. 144 dt. 10th Nov., 1989 was barred by limitation and as such he should have quashed the aforesaid assessment order.
2. For that the appellant creaves leave to take, add and/or amend any further ground(s) of appeal before or at the time of hearing of this appeal.
2. The brief facts of the case are that the original return in this case was filed at an income of Rs. 55,82,360 on 6th Dec., 1974 which is alleged to have been revised at an income of Rs. 53,60,580 on 22nd March, 1977. The ITO had passed an order under s. 142(2A) on 22nd Jan., 1978 directing the assessee for compulsory audit. The assessee filed a writ petition in the Honble High Court against the said order passed under s. 142(2A). The Honble A
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