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Judgment
A.M. Sapre, J.—The decision rendered in this writ shall govern disposal of other three connected writ petitions being W.P. Nos. 4136, 4137 and 4138 of 2003, as all these writs involved common question of law and fact and they are between the same parties except the difference being that of different assessment years.
In substance, the challenge in this writ petition relates to issuance of notice u/s 148 of the IT Act (Annex. P-3), dt. 31st March, 2003. Even according to the writ petitioner, he has submitted a reply to the show-cause notice (Annex. P-4), dt. 10th April, 2003. In other words, the petitioner has already submitted to the jurisdiction of a notice issued u/s 148 and has disclosed his stand.
Under these circumstances and in this view of the matter it is now for the assessing authority to take into account the reply submitted by the petitioner and act accordingly. So far as the grievance of the writ petitioner for non-supply of reasons in support of impugned show-cause notice is concerned, the same does not remain because, admittedly the AO had supplied the reasons which led to issuance of impugned notice. In other words, the assessing authority having disclosed the reasons and having supplied to the petitioner that grievance no longer survives.
Accordingly and in view of the aforesaid discussion, I find absolutely no substance in this writ which has no triable issue. Petition, thus, fails and is hereby dismissed. Needless to observe, the assessing authority will examine the issue which is subject-matter of notice u/s 148 and will decide the matter after affording adequate opportunity to the petitioner.