I have a query about section 144 of Income Tax Act. A notice is served
U/sec. 142 ( 1 ) to my client , no compliance made by my client, than
again a notice U/sec. 142 ( 1 ) issued , again no compliance made by
my client , than a show cause notice served to my client fixing
hearing on a particular date i.e.14/12/2007 for the a.y.2005-06. I
that hearing and the case is adjourned for 28/12/2007. Than again i
attended the hearing on 28/12/2007. after these 2 hearings my client
received a assessment order u/ sec. 144 stating that the assessee is
unable to produce documents in support of depsoites made in saving
bank account and in my opinion the transactions made are unexplained
investment u/sec. 69 a and not the business transactions.
My question is whether a A.O. can make order U/sec. 144, even when i
attanded the hearing and give him my written submissions also.
Kindly advise me.
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