Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 520 - HC - Income TaxReopening of assessment - whether barred by limitation and bad in law? - Held that:- On perusal of the above order of this Court, it is amply clear that the issue relating to validity of notice issued under Section 148 of the Act has not been adjudicated by this Court in OJC No.16437 of 1998. The said writ petition was disposed of giving liberty to the petitioner to file objection before the AO & was directed to pass final order after hearing the parties. Therefore, AO as well as Counsel is not correct to say that the writ petition (O.J.C. No.16347 of 1998) in which the petitioner had challenged the validity of the notice issued under Section 148 of the Act was dismissed. The proper course open to the petitioner was to approach the appellate authority in terms of order dated 26.06.2001 passed in O.J.C. No.16437 of 1998. Therefore, the present writ petition is not entertained.
|