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2009 (3) TMI 157 - ALLAHABAD HIGH COURTNotice for re assessment - writ petition for challenging the notice under section 147 of the Income-tax Act, 1961 – assessee claimed that notice has been issued beyond the maximum period of six years fixed under section 149(b) of the Act, therefore, the notice is ex facie bad in law. According to him, the notice has been issued for the assessment year 2002-03 – held that - It is correct to say that if the issuance of notice or passing of any order is absolutely without jurisdiction, alternative remedy cannot be held to be bar but when factually we find that the period of six years under section 149(b) of the Act is not expired, we cannot hold and say that the issuance of notice on account of escapement of assessment is absolutely beyond jurisdiction - Alternatively, right to challenge the decision of the Assessing Officer by the assessee is composite in nature which includes the nature of subjective satisfaction by the Joint Commissioner. Therefore, at this stage we do not find any reason to interfere with the notice – writ petition dismissed
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