TMI Blog1997 (12) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant firm on 14-5-1990 and the issuance of the notice was barred by limitation. Therefore, according to the appellant-firm the assessment made under section 143(3) was without any jurisdiction and such an assessment was bad in law. The appellant also raised the issue in ground No. 2 that it did not object to the assessment proceedings on the ground of issuance of a time-barred-notice. According to the appellant firm, it raised this objection by its letter dated 26-2-1992 before the assessing authority who did not controvert the objection of the appellant in the assessment order. According to the appellant the assessment is conspicuously silent on the preliminary objection raised by the appellant. 3. The learned representative of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsiders it necessary or expedient to ensure that. the assessee has not understated the income or has not computed excessive toss or has not under-paid the tax in any manner, he shall serve on the assessee a notice requiring him, on a date to be specified therein, either to attend his office to produce, or cause to be produced there, any evidence on which the assessee may rely in support of the return: Provided that no notice under this sub-section shall be served on the assessee after the expiry of the financial year in which the return is furnished or the expiry of six months from the end of the month in which the return is furnished, whichever is later.' Now the preliminary objection is with regard to the legality of the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment proceedings and the objection now raised in ground No. 2 of the appeal negatives the observation of the CIT (Appeals) that the appellant did not object to the assessment proceedings. The question of feeling does not come in the way of limitation of time. The limitation is limitation and in the absence of any evidence in establishing the limitation, the objection has to be considered in the true spirit of the provisions. 8. From the above-mentioned legal provisions and in the absence of evidence in establishing the service of notice before 30-4-1990, the fact that the return of income was filed on 30-10-1989, the further fact that according to the CIT (Appeals) the date of issue of the notice being considered as 6-4-1990 and the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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