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2004 (2) TMI 16 - HC - Income TaxIntimation issued under sub-section (1) of section 143 - During the pendency of the writ petition steps as were contemplated under sub-section (3) of section 143 of the Act were taken, and I am told, that the same has reached a conclusion. However, by reason of the interim order passed on the present writ petition by this court, the same could not be given effect to. The petitioner cannot take advantage of both the situations. He should not have approached this court for an injunction restraining the conclusion of the proceedings under sub-section (3) of section 143 of the Act. - Be that as it may, that injunction order is vacated, the Revenue is directed to give effect to the conclusion reached in terms of sub-section (3) of section 143 of the Act forthwith - Writ petition succeeds. The impugned intimation is quashed.
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