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2016 (3) TMI 877

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..... 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 Section 143(2) of the Act will arise. When the petitioner has not submitted their return pursuant to the notice issued under Section 148 of the Act, question of issuing notice under Section 143(2 .....

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..... nce the issue involved in both the writ petitions is common, the writ petitions are disposed of by this common order. 4. Heard Mr.Niranjan Rajagopalan, learned counsel for the petitioner and Mr.T.Pramodkumar Chopda, learned Senior Standing Counsel for the respondent. 5. The learned counsel for the petitioner submitted that the proceedings initiated by the respondent is without jurisdiction s .....

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..... n and not barred by limitation. 6. Mr.T.Promodkumar Chopda, learned Senior Standing Counsel appearing for the respondent submitted that 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. Further, the learned Senior Standing Counsel submitted that non serving of .....

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..... romodkumar Chopda, learned Senior Standing Counsel appearing for the respondent also relied upon a Judgment of the Hon'ble Supreme Court reported in (2003) 259 ITR 19 (GKN DRIVESHAFTS (INDIA) LTD., vs. INCOME TAX OFFICER AND OTHERS), wherein, the Hon'ble Supreme Court has held as follows:- We see no justifiable reason to interfere with the order under challenge. However, we clarify t .....

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