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M/s. Warren Tea Limited Versus Assistant Commissioner of Income Tax, Circle-5, Kolkata & Others

2016 (4) TMI 529 - CALCUTTA HIGH COURT

Invoking the provisions of Section 142(1) - Could the assessing officer invoke the provisions of Section 142(1) after an order under Section 143(3)(ii) by the appellate forum? - Held that:- Section 142 of the Act of 1961 allows the assessing officer to make an enquiry before the assessment. In the present case the assessment was contemplated under Section 143(3)(ii) of the Act of 1961 prior to the issuance of the notice under Section 142 of the Act of 1961. In fact the appellate authority has al .....

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the fact that, the appellate forum has also proceeded on the basis that an assessment under Section 143(3)(ii) of the Act of 1961 has taken place in respect of the relevant assessment year. The impugned action of the Department in issuing a notice under Section 142 of the Act of 1961 and all consequential steps taken thereundere are set aside. - Decided in favour of assessee - W. P. No. 112 of 2005 - Dated:- 24-2-2016 - Debangsu Basak, J. For the Petitioner : Mr. J.P. Khaitan, Sr. Advocate Ms. .....

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e assessing officer had issued a notice under Section 143(2)(i) of the Act of 1961 on February 3, 2003. Pursuant thereto the petitioner had appeared before the assessing officer and had also replied thereto by a writing dated February 5, 2004. The assessing officer had issued an intimation dated March 31, 2003 under Section 143(1). The assessing officer had thereafter issued a notice under Section 143(2)(ii) dated October 22, 2003. The petitioner had replied thereto. According to the petitioner, .....

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of the petitioner that, after completion of an assessment Section 142(1) of the Act of 1961 has no manner of application. The invocation of such provision by the assessing officer in the facts of this case is wrongful. Learned Advocate for the department submits that, the assessee is trying to take benefit of a bona fide mistake on the part of the department. The assessment order was under Section 143(3)(i) and not under Section 143(3)(ii) as mistakenly stated in the order. The department can co .....

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he assessing officer issued a notice under Section 143(2)(i) of the Act of 1961 on February 3, 2003. The petitioner replied thereto by a letter dated February 5, 2004. The assessing officer sent an intimation dated March 31, 2003 under Section 143(1) of the Act of 1961. The assessing officer issued a notice under Section 143(2)(ii) of the Act of 1961. The authorised representative of the petitioner appeared before the assessing officer on November 19, 2003 pursuant to such notice. The assessing .....

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