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2021 (5) TMI 460 - HC - Income TaxReopening of assessment u/s 147 - assessee submitted that notice issued beyond the period of limitation of six years from the end of the relevant assessment year - HELD THAT:- In view of these facts and circumstances, if at all the ground regarding the limitation exists, then the petitioner is at liberty to raise the same before the Authority Competent and certainly not before this Court. The notice under Section 148 of the Act, which is impugned in the present writ petition, reveals that the respondent has reason to believe that the income chargeable to tax for the assessment year 2011-2012 has escaped assessment within the meaning of Section 147 of the Act. Thus the procedures as contemplated in case of GKN Driveshafts (India) Ltd [2002 (11) TMI 7 - SUPREME COURT] is to be followed for the purpose of further adjudication and this Court is of an opinion that the present writ petition is premature. Writ against a notice is not entertainable in a routine manner. Undoubtedly, a notice can be challenged if the authority issued such notice has no competence of jurisdiction or if the notice is issued beyond the period of limitation. In the present case, the respondent has filed certain documents to establish that the notice was issued within the period of limitation and an additional typed set of paper is also filed. Thus, the petitioner is at liberty to raise the point of limitation before the authority with relevant documents and evidences and the Authority Competent is well within his power to adjudicate the same and take decision on merits and in accordance with law. WP dismissed.
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