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2011 (1) TMI 892 - HC - Income TaxIncome escaping assessment - Time barred - As there was no case made out by the petitioner for quashing of the notice and consequential proceedings initiated thereupon, mere reliance upon a letter written by the Assistant Commissioner of Income-tax, Investigation Circle, Ambala, which is based upon his memory is neither here nor there - the matter needs to be considered by the competent authority at the first instance, who will consider the objections regarding initiation of re-assessment proceedings and decide the same before proceeding further to frame the assessment - The writ petition is disposed of
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