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TMI Blog2009 (3) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... enged the notice dated February 27, 2009, under this writ petition by saying that the notice under section 147 of the Income-tax Act, 1961 (in short "the Act"), has been issued beyond the maximum period of six years fixed under section 149(b) of the Act, therefore, the notice is ex facie bad in law. According to him, the notice has been issued for the assessment year 2002-03. 2. Upon calculation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able reason to interfere with the order under challenge. However, we clarify that when a notice under section 148 of the Income-tax Act is issued, the proper course of action for the noticee is to file a return and if he so desires, to seek reasons for issuing notices. The Assessing Officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereunder considering the various judgments of the different High Courts, the Division Bench of our High Court held that when a notice under section 148 of the Act is issued, the proper course of action is to file a reply with his objections including those in relation to the absence of jurisdiction. However, it does not lay down that when such an objection is in relation to the absence of jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be thrown to the purported satisfaction of the Commissioner but the order of the Assessing Officer arising out of it. However, there is a way to understand the situation without jumping upon the issue at any stage of the proceeding. In the instant case, the petitioner has filed his reply and return and, therefore, he is entitled to get the reasons about the issuance of such notice and file the ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted to the jurisdiction of the Assessing Officer. Alternatively, right to challenge the decision of the Assessing Officer by the assessee is composite in nature which includes the nature of subjective satisfaction by the Joint Commissioner. Therefore, at this stage we do not find any reason to interfere with the notice. However, we treat the writ petition as disposed of with liberty to file ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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