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C.B. Srinivasan Versus The Deputy Commissioner of Income Tax

2016 (3) TMI 877 - MADRAS HIGH COURT

Reopening of assessment - whether notice issued under Section 148 of the Act is perfectly correct and no notice will be issued under Section 143(2) of the Act for the return of income filed under Section 139 of the Act? - Held that:- No notice will be issued under Section 143(2) of the Act prior to the issuance of notice under Section 148 of the Act. Only after filing of return, pursuant to the notice issued under Section 148 of the Act dated 04.12.2015, the question of issuing notice under Sect .....

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9 of 2016 to issue a writ of certiorari to call for the records relating to the notice under Section 148 of the Income Tax Act, 1961(hereinafter referred to as the Act), issued by the respondent dated 04.12.2015 and to quash the same. Similarly, the petitioner has also filed the writ petition in W.P.No.No.1260 of 15 to issue a Writ of Certiorari to call for the records relating to Communication of the respondent dated 22.12.2015 and to quash the same. 3. Since the issue involved in both the writ .....

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ion 147 of the Act. Further, according to the learned counsel for the petitioner, when a return was already filed under Section 139 of the Act and no action under Section 143 of the Act has been taken, question of invocation of Section 147 of the Act does not arise. Further, according to the learned counsel for the petitioner, when the respondent has not taken any action on the earlier return filed under Section 143 (2) of the Act, the present notice issued under Section 148 of the Act is not ma .....

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nior Standing Counsel submitted that non serving of notice under Section 143(2) cannot be construed as erroneous. 7. On a careful consideration of the materials available on record and the submissions made by the learned counsel on either side, as rightly pointed out by the learned Senior Standing Counsel for the respondent, it could be seen that no notice will be issued under Section 143(2) of the Act prior to the issuance of notice under Section 148 of the Act. Only after filing of return, pur .....

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