TMI Blog2008 (7) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... dent under s. 148 of the IT Act, 1961 ('the Act'), for asst. yrs. 1993-94, 1994-95 and 1995-96. At the time of admission on 23rd Nov., 1999, the Court recorded that Mr. Soparkar does not press this Spl. Civil Appln. insofar as it relates to asst. yrs. 1994-95 and 1995-96 . 2. Learned senior advocate for the petitioner states that return of income for asst. yr. 1993-94 was filed declari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice under s. 148 of the Act for asst. yr. 1993-94 which bears two dates : (1) 16th Jan., 1997, and (2) 16th Jan., 1998'with some illegible noting preceding the date 16th Jan., 1998. It was suggested by the learned counsel that the endorsement appears to be 'served by'. It was thus contended that the reasons were recorded on 15th Jan., 1998, and the impugned notice was actually se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly mentioned. Even if one accepts that the endorsement below the printed column refers to date of service as 16th Jan., 1998, the language of s. 148(2) of the Act does not permit recording of reasons between the date of issuance of notice and service of notice. The words used by the provisions in no uncertain terms require recording of reasons before issuing any notice. The terms 'issued' ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
