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2008 (3) TMI 38 - HC - Income TaxAssessee did not furnish his return of income voluntarily u/s 139. AO issued notice under section 142(1) of the Act on 23.2.2000 calling upon him to furnish the return of the income. The assessee did not file any return up to 31.3.2001 but he filed his return of income on 18.10.2001. Treating the return invalid, AO issued notice u/s 148 of the Act on 21.11.2002 and assessment completed as on 26-3-2004, held that proceedings u/s 147 / 148 are not valid since earlier notice has already expired.
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