TMI Blog2010 (3) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner in the affidavit and also contended by the learned counsel for the petitioner that the notice contemplated u/s.148 of the Act was not served on the petitioner. On the other hand, it is stated in the counter filed by the respondents and also contended by the learned Standing Counsel that the notice contemplated u/s.148 was issued on 17.09.1999 and duly despatched on 22.09.1999 as per the Despatch Register. It is also further stated in the counter that subsequently on 16.10.2000, a reminder letter was issued calling for the return of income for the assessment year 1994-1995 in response to notice u/s.148 – held that - The above said statement made in counter makes it crystal clear that though notice said to have been issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d notice u/s.148 in accordance with law. ORDER By mutual consent of both the learned counsel for the petitioner and the learned Standing Counsel appearing [Income Tax ] for the respondents, the main writ petition is taken up for final disposal. 2. The petitioner has come forward with the petition seeking for the relief of quashing the order of the 2nd respondent dated 23.02.2005 and to direct the 1st respondent to issue valid notice u/s.148 in accordance with law. 3. The learned counsel for the petitioner submitted that the petitioner has not been served with the notice as contemplated u/s.148 of the Income Tax Act, 1961 [hereinafter referred to as "the Act"]. It is contended that without serving such notice u/s.148 of the Act, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [a]Y.NARAYANA CHETTY ANR. Vs. INCOME TAX OFFICER OTHERS [1959 [35] ITR 388 [SC]]; and [b]THANGAM TEXTILES Vs. INCOME TAX OFFICER [1973 [90] ITR 421 [MAD]] 6. Per contra, the learned Standing counsel appearing for the respondents would submit that the notice contemplated u/s.148 of the Act was issued against the petitioner on 17.09.1999 and duly dispatched on 22.09.1999 as per the Despatch Register. It is contended that thereafter, a reminder letter dated 16.10.2000 was also issued to the petitioner for the return of income for the assessment year 1994-1995 in response to notice u/s.148 and the said notice was also served on 20.10.2000 and the acknowledgment was also available on record. Learned Standing Counsel would further con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vit and also contended by the learned counsel for the petitioner that the notice contemplated u/s.148 of the Act was not served on the petitioner. On the other hand, it is stated in the counter filed by the respondents and also contended by the learned Standing Counsel that the notice contemplated u/s.148 was issued on 17.09.1999 and duly despatched on 22.09.1999 as per the Despatch Register. It is also further stated in the counter that subsequently on 16.10.2000, a reminder letter was issued calling for the return of income for the assessment year 1994-1995 in response to notice u/s.148. The above said statement made in counter makes it crystal clear that though notice said to have been issued u/s.148 of the Act, the fact remains that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was also subsequently followed by a Division Bench of this court in THANGAM TEXTILES Vs. INCOME TAX OFFICER reported in [1973] 90 ITR 412 [Mad] wherein the Division Bench has held in paragraph 7 which reads here under:- "7.In Narayanan Chetty Vs. ITO [1959] 35 ITR 388 [SC], the Supreme Court held that the service of requisite notice on the assessee, is a condition precedent to the validity of any reassessment made under s.34 of the IT Act, 1922 [which corresponds to s.147 of the IT Act, 1961], and if a valid notice and consequent orders of reassessment passed by him would be void and inoperative". 13. Section 34 of the Old Act referred in the decision cited supra, is equivalent to section 148 of the Act, 1961. The principles laid do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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