9911796707
TMI Blog2002 (9) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income-tax, Central Circle-II, Income-tax Department, Jodhpur) under section 158BC of the Income-tax Act, 1961 (hereinafter referred to as "the Act of 1961"), by which the petitioner was requested to prepare a true and correct return of his total income including the undisclosed income in respect of which he as individual is assessable for the block period mentioned in section 158B(a) of the Act of 1961 and further respondent No. 5 (the Deputy Director (Investigation), Income-tax, Rajaswa Bhawan, Statue Circle, Jaipur) and respondent No. 6 (the Assistant Commissioner of Income-tax, Central Circle-II, Income-tax Department, Jodhpur) may be restrained from taking any proceedings under Chapter XIV-B of the Act of 1961 against the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur (respondent No. 6), issued under section 158BC of the Act of 1961 calling upon the petitioner to submit true and correct returns of her total income including the undisclosed income in respect of which the petitioner is assessable for the block period mentioned in section 158B(a) of the Act of 1961. This notice (annexure 6) has been challenged in this writ petition on various grounds and the ground of jurisdiction has also been taken. One of the grounds taken by the petitioner is that two parallel authorities were claiming jurisdiction over the petitioner. On the one hand, the Deputy Director (Investigation), respondent No. 5, in the reply to the writ petition filed by the petitioner, was claiming that he exercises jurisdiction over th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sitioned after the 30th day of June, 1995, but before the 1st day of January, 1997, serve a notice to such person requiring him to furnish within such time not being less than fifteen days; (ii) in respect of search initiated or books of account or other documents or any assets requisitioned on or after the 1st day of January, 1997, serve a notice to such person requiring him to furnish within such time not being less than fifteen days but not more than forty-five days; as may be specified in the notice a return in the prescribed form and verified in the same manner as a return under clause (1) of sub-section (1) of section 142, setting forth his total income including the undisclosed income for the block period: Provided that no notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice. The importance of issuing notice in income-tax proceedings is so much so that even an order of rectification which has the effect of enhancing the income-tax liability of an assessee becomes invalid in law if passed without issuing notice and affording opportunity of hearing. If notice has been issued prior to making a decision, it would not amount to violation of principles of natural justice. In the present case, since the show cause notice dated August 21, 2002 (annexure 6), was issued by respondent No. 6 (the Assistant Commissioner of Income-tax, Central Circle-II, Jodhpur), therefore, it cannot be said that there was non-compliance of principles of natural justice. Learned counsel for the respondents has relied on a decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002 (annexure 6). So far as the decision of the Supreme Court in the case of CIT v. K.V. Krishnaswamy Naidu and Co. [2001] 249 ITR 794 is concerned, this authority would not be helpful to learned counsel for the petitioner at this juncture. For the reasons mentioned above, the stay application by which prayer for staying operation of notice dated August 21, 2002 (annexure 6), issued by respondent No.6 (the Assistant Commissioner of Income-tax, Central Circle-II, Income-tax Department, Jodhpur) stands rejected. Writ Petition No. 3561 of 2002 and Writ Petition No. 3560 of 2002: The stay applications in the above two writ petitions raises the same controversy as involved in the stay application in S.B. Civil Writ Petition No. 3559 of 2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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