TMI Blog2002 (10) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... MA PAL. and B. N. SRIKRISHNA. ORDER These appeals are directed against two orders of the Gujarat High Court dismissing appeals under section 260A of the Income-tax Act, 1961, on the H ground that no substantial question of law arose in the appeals. The High Court relied on its own earlier judgment in Gujarat Poly-Avx Electronics Ltd. v. Dy. CIT [1996] 222 ITR 140 and also on the fact that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a number of judgments several High Courts have consistently taken the view that once regular assessment proceedings have commenced under section 143(2) of the Income-tax Act, 1961, it is a limitation on the jurisdiction of the Assessing Officer to commence proceedings under section 143(1)(a) of the Act. Even otherwise, the view taken by the Gujarat High Court seems to be correct on principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t available; a regular assessment proceeding having been commenced under section 143(2), there is no need for a summary proceeding under section 143(1)(a). In the result, we see no infirmity in the judgment of the High Court. The appeals are dismissed. There shall be no order as to costs. Civil Appeals Nos. 4319-4320 of 2001 and C. A. Nos. 821-822 of 2001: In view of and for the reasons in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
