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2003 (4) TMI 83 - HC - Income TaxThe notices issued under section 154 of the Income-tax Act, 1961, seeking to rectify summary assessments made under section 143(1)(a) of the aforesaid Act for the assessment years 1990-91, 1992 93, 1993-94 and 1994-95 are under challenge in this writ petition. - In so far as the submission of Mr. Saha that the petitioner should be relegated to the departmental proceedings, the straight and simple answer is that an unjustified notice is a bad notice and there is no reason why the petitioner should wait until rectification is carried out under section 154 of the Act. - For the aforesaid reasons, the notices under section 154 seeking to rectify the intimation under section 143(1)(a) for the assessment years 1990-91, 1992-93, 1993-94 and 1994-95 are quashed.
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