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2010 (1) TMI 36 - HC - Income TaxService of notice u/s 148 - A notice under Section 148 of the Income Tax Act, 1961 was issued on 27th February, 2009. The said notice was sent by speed post as well as through a notice server. The said notice under Section 148 was hand delivered by the notice server on 16th March, 2009 at the chamber address of the petitioner at Tis Hazari Courts. - However, said notice which was hand delivered on 16th March, 2009 is said to have been received by one Sandhya Mittal, whom the petitioner claims not to know. It is on this basis that the petitioner took the stand that the notice under Section 148 was not received by the petitioner - , we find that the reasons had been disclosed and furnished to the petitioner who had also filed his reply/objections which had been considered and disposed of by a speaking order dated 4th December, 2009. However, we note, the petitioner did not file any return despite the specific requirement under the law. Because the petitioner did not file a return, the assessment order dated 30th December, 2009 has been made under Section 144 of the said Act. – Assessee can not argue the case two times – Assessee petition dismissed.
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