2009 (2) TMI 741

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..... the notice issued under section 148 of the Income-tax Act, 1961 dated May 7, 2007, and the notices under sections 143(2) and 142(1) dated May 23, 2008, for the assessment year 2005-06 issued by the Income-tax Officer, Ward 46(2), Kolkata, respondent No. 1 on several grounds including the point of jurisdiction. During the pendency of the writ petition the petitioner filed a supplementary affidavit .....

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..... n 148 is a " pure guess, erroneous, misconceived, inadequate and bad in law" , since objection is bald and not specific, it cannot be treated to be an objection to the said notice. In fact a perusal of the penultimate paragraph of the letter shows that it is primarily a letter seeking adjournment which, according to the Revenue, was granted. Thereafter, the matter was taken up, the assessee was re .....

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..... the allegations are deemed not to have been admitted by them. Let the records produced in court today be returned to the learned advocate appearing on behalf of the respondents. The writ petition is disposed of. No order as to costs. Urgent photostat certified copy of this order, if applied for, be furnished to the appearing parties on priority basis.
Case laws, Decisions, Judgements, Ord .....

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