TMI Blog2011 (4) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... r in question, assessment proceedings under section 147 initiated by respondent No. 2 for the said assessment year, that too, is arbitrary and illegal, notices dated November 13, 2006, November 20, 2006, December 7, 2006, and the other notice dated December 7, 2006, all issued by respondent No. 3 are set aside and quashed. Hence, the writ petition is allowed - 1984 of 2006 - - - Dated:- 11-4-2011 - SOUMITRA PAL, J. JUDGMENT Soumitra Pal J.- In the writ petition, the petitioner, who had all along filed income-tax returns in Kolkata, including return for the assessment year 1999-2000 and is assessed at Kolkata, has challenged the notice under section 148 of the Income-tax Act, 1961 ("the Act" for short, dated March 28, 2006, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice nor any assessment was done on the return for the said assessment year. Therefore, the said return is pending. During the pendency of the assessment of the return for the said assessment year, the petitioner received the impugned notice under section 148 dated March 28, 2006, wherein it has been alleged that the said respondent had reasons to believe that the income of the petitioner chargeable to tax for the said assessment year had escaped assessment within the meaning of section 147 of the Act. Therefore, the said respondent proposed to "assess" the same and directed the petitioner to file return for the said assessment year. 3. By a letter furnished on March 31, 2006, before the said respondent at New Delhi, the petitioner ackn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... timated respondent No. 3 that as no order under the Act was passed by any of the authorities transferring her assessment records either from Kolkata to New Delhi or from New Delhi to Kolkata, the notice under section 148 was without jurisdiction and illegal and a request was made to drop the assessment proceedings. Thereafter, respondent No. 3 along with the letter dated December 7, 2006, furnished a copy of the recorded reasons dated March 28, 2006, issued by the said respondent and the notice under section 143(2) dated March 7, 2006, directing the petitioner to attend hearing on December 12, 2006, regarding the return of income for the said assessment year submitted on November 16, 2006. 4. According to the petitioner, since no order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 148 issued by respondent No. 2 is arbitrary, without jurisdiction and illegal. So far as the other impugned notices are concerned, since it is evident from the notice dated November 13, 2006, issued by respondent No. 3, that it was pursuant to the notice under section 148, the same is also without jurisdiction and illegal. The notice under section 142 of the Act dated November 20, 2006, issued by respondent No. 3, is also without jurisdiction and illegal as evidently it was consequent to the notice under section 148, it being obvious from the "Requisitions" appended to the said notice that the petitioner was intimated that "in response to the notice under section 148, you have not yet filed your return of income". So far as the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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