Section 153C notice sustained after earlier proceedings were quashed with liberty to proceed in accordance with law.

A challenge to notice under section 153C was not entertained where earlier section 148 proceedings had been quashed with liberty to proceed in accordance with law. The Court held that, in that background, the assessee could not object to the subsequent section 153C proceedings on limitation grounds, and the rejection of objections was ; no interference with the notice was warranted. The assessee was left free to raise all available defences before the authorities, who were directed to pass a speaking order.

---

---

Issues: Whether the notice issued under section 153C and the rejection of objections to the reassessment proceedings called for interference.

Analysis: The petitioner had earlier challenged proceedings under section 148 and obtained quashing with liberty to the tax authorities to proceed in accordance with law. In that background, the Court held that the subsequent proceedings under section 153C could not be objected to on the ground of limitation. The objections were found to have been rightly rejected, and no basis for interference with the notice was made out. The petitioner was left free to raise all available defences before the authorities, who were directed to pass a speaking order.

Conclusion: The challenge to the notice under section 153C and the order rejecting objections failed.

---