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2006 (3) TMI 88 - HC - Income TaxErroneous and Prejudicial Order - Writ petition filed by the assessee, for quashing the notices u/s 148, is dismissed. However, it is clarified that the notices issued by the Assessing Officer, i.e., ITO, on the direction of CIT, for reopening the assessment in respect of earlier years other than the assessment year 2000-01 (which was the subject matter of the revision), shall be subject to the limitation contained in sections 149 and 153(2). We reiterate for the sake of clarity that the notices under section 148 of the Act issued by the Assessing Officer pursuant to the aforesaid direction, are not saved from the limitation, under the exclusionary provisions of sections 150(1) and 153(3)(ii) – it is desirable and in the public interest that the Chief Vigilance Commissioner is approached by the appointing authority of CIT, who interfered in the statutory functioning of the AO and pressurized her to pass the order accepting the return of the assessee, to inquire into the matter and if on inquiry the Chief Vigilance Commissioner finds and reports that the said Commissioner of Income-tax was guilty of misconduct, action is taken against him by his such authority, as per law.
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