2017 (6) TMI 1256

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....petitioner JUDGMENT By way of instant writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the notices (Annexures P-1 and P-2, respectively) for the assessment years 2010-11 and 2011-12. Further, a writ of prohibition has been sought directing respondent No.2 not to proceed with the asse....

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....pired on 31.3.2014 and 31.3.2015, respectively. Therefore, the assessment could not be framed. However, the notices were issued directing the petitioner to appear on 9.2.2017 and by that time, the period of limitation had expired. On 3.8.2015, The Act introduced one amendment by way of an Ordinance (Annexure P-3) which was later on replaced with an Act dated 21.9.2015 (Annexure P-4) whereby the li....

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....lenging the same to be without jurisdiction. The petitioner had neither filed any objection/reply to the said notices nor raised the pleas as have been raised in the instant writ petition before the competent authority. 7. At this stage, we do not find any justifiable reason to interfere with the notices under challenge. However, we clarify that the proper course of action for the noticee is to f....