TMI Blog2006 (9) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... rt, "the Act"), on February 30, 1982, at a total income of Rs. 43,790 and accordingly, an additional demand of Rs. 16,707 was raised against the petitioner after adjusting the amount of advance tax already paid by the petitioner. On receipt of the order passed under section 143(1) of the Act, the petitioner objected to the same by filing an application under section 143(2)(a) of the Act on April 29, 1982, within the statutory period of one month prescribed therein. Thereafter, assessment having not been framed under section 143(3) of the Act, the petitioner approached this court by way of present writ petition seeking refund of the amount of advance tax paid by him and also for restraining the respondents from proceeding for recovery of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h from the date of service of the notice of demand issued in consequence of such assessment, an application to the Income-tax Officer objecting to the assessment, or (b) whether or not an assessment has been made under sub-section (1), the Income-tax Officer considers it necessary or expedient to verify the correctness and completeness of the return by requiring the presence of the assessee or the production of evidence in this behalf, the Income-tax Officer shall serve on the assessee a notice requiring him, on a date to be therein specified, either to attend at the Income-tax Officer's office or to produce, or to cause to be there produced, any evidence on which the assessee may rely in support of the return; Provided that, in a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of April, 1968; (iii) two years from the end of the assessment year in which the income was first assessable, where such assessment year is an assessment year commencing on or after the 1st day of April, 1969; or" A perusal of section 143(2)(a) of the Act shows that where an assessment has been made under section 143(1) of the Act, an assessee can move an application objecting to the assessment within one month from the date of service of demand notice issued in consequence of the order under section 143(1) of the Act. The proviso thereto further contemplates that where the order passed under section 143(1) of the Act has been objected to, the assessee shall not be deemed to be in default in respect of the amount of tax demanded in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of framing the assessment, and whatever was to be done, the same was to be completed within two years from the end of the assessment year in terms of section 153(1) (a) (iii) of the Act. The same having not been done, the bar created under proviso to section 143(2) of the Act continues and the recovery cannot be enforced against the petitioner. Even otherwise, the type of communication sought to be relied upon by the respondents cannot, in any manner, be termed to be an assessment order. As far as the prayer of the petitioner for refund of the advance tax paid by him is concerned, the same cannot be granted in terms of binding precedent, as laid down by the hon'ble Supreme Court in CIT v. Shelly Products [2003] 261 ITR 367, wherein i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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