TMI Blog2013 (9) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... Decided against the Assessee. - Civil Writ Petition No.723 of 1994 (O&M) - - - Dated:- 6-9-2013 - Mr. Rajive Bhalla And Dr. Bharat Bhushan Parsoon,JJ. For the Petitioner : Mr. S. K. Mukhi, Advocate For the Respondent : Mr. Yogesh Putney, Advocate ORDER Rajive Bhalla, J. The petitioner prays for issuance of a writ of certiorari quashing notices dated 22.5.1992 and 17.8.1993 issued under Section 143 (2) of the Income Tax Act, 1961 (hereinafter referred to as the Act ). Counsel for the petitioner submits that as notice for reassessment, issued under Section 143 (2) of the Act, was served on the assessee 12 months after the end of the month in which the return was furnished, the impugned notice is null and void. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner vide dispatch no. 177 dated 22.5.1992 and likewise for the assessment year 1990-91, notice under Section 143 (2) of the Act was issued and sent vide dispatch no.177 dated 22.5.1992. Copies of the notices are appended with the reply as Annexures R-1 and R-2. A second notice for the assessment year 1991-92 was issued on 17.8.1993, vide registered post with dispatch no.487 dated 18.8.1993 was also served on the assessee. The contention of the assessee that this notice was served after the period of 12 months was considered and office letter no.877 dated 21.10.1993 was forwarded to the assessee by appending a photo copy of notice issued on 22.5.1992. Thus, as notice, under section 143 (2) of the Act, issued on 22.5.1992, duly evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther. 7. That this notice of dated 22.5.92 also falsifies the contention of the assessee as the same notice was also issued for the assessment year 1990-91 vide the same dispatch No. i.e., 177 dated 22,5,92 in a single Envelop and to this assessee has duly complied. 8. That surprisingly the assessee has nothing uttered towards the issuance of notice u/s 143(2) of the I.T.Act which was issued vide dispatch no.177 dated 22.5.92 for the assessment year 1990-91. Only this score proves that the notices issued u/s 143(2) of the Income Tax Act vide dispatch No.177 dated 22.5.1992 were validly issued and served. The averments in the reply, duly supported by copies of the notices, dispatched vide dispatch no.177 and the fact that notices were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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