TMI Blog2014 (4) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction in issuance of the notice under aforesaid provision is patently illegal -Nothing has been disclosed or shown even in the subsequent stages – thus, there is no option left, but to set aside the first notice dated March 30, 2012, and the consequential steps being order dated January 15, 2013 – Decided in favour of Assessee. - - - - - Dated:- 29-11-2013 - KALYAN JYOTI SENGUPTA AND SA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make a return under section 139 or in response to a notice issued under subsection (1) of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id provision is patently illegal. To draw an analogy, if the plaint does not disclose any cause of action in a suit, then such plaint is liable to be rejected. Similarly, if a complaint lodged under section 154 of the Code of Criminal Procedure does not disclose prima facie, any cognizable offence, then such a complaint is liable to be quashed. The Legislature has created a right in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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