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2016 (11) TMI 968 - MADHYA PRADESH HIGH COURT

2016 (11) TMI 968 - MADHYA PRADESH HIGH COURT - TMI - Validity of reopening of assessment - period of limitation - Held that:- Considering objection filed by the petitioner vide annexure P-5, particularly objection with regard to limitation has not been decided by the Assessing Officer by a speaking order we dispose of this writ petition with the following direction : - The Assessing Officer shall first take up for consideration the objections raised by the petitioner both vide annexure P-3 .....

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use notice Annexure P-1 dated 2.6.2015 issued to the petitioner under Section 148 of the Income Tax Act, 1961, on the ground that the notice had been issued beyond the period prescribed, i.e. notice should have been issued on or before 31.03.2013, whereas it has been issued on 2.6.2015 beyond the period prescribed and, therefore, the notice cannot be proceeded with and seeking quashment of the proceedings under Section 148, this writ petition has been filed. Shri A.P. Shrivastava, learned counse .....

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ndia) Ltd. Vs. Income Tax Officer & Ors. (2003) 179 CTR 0011 argued that the notice being beyond the period of limitation is liable to be quashed. Shri Sanjay Lal, learned counsel for the respondents invites our attention to the observations made by the Supreme Court in para 5 of the judgment rendered in the case of GKN Driveshafts (India) Ltd. (supra) and argued that the objection raised by the petitioner, particularly the objection vide annexure P-5 is yet to be decided and as his objectio .....

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