2009 (4) TMI 396

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....turn of income was pro cessed under section 143(1)(a) on March 9, 2001. However, the Assessing Officer issued a notice under section 148 of the Income-tax Act on April 30, 2001. Such a notice was objected to as time barred. In spite of that the Assessing Officer has not withdrawn the notice and he has issued notice under section 143(2) of the Act and completed the assessment on March 28, 2003. That was carried on appeal before the Commissioner of Income- tax (Appeals), who held that the assessment was ab initio void, inasmuch as the Assessing Officer had issued notice under section 148 of the Act when he had sufficient time to issue notice under section 143(3) of the Act Aggrieved by the order of the Commissioner of Income-tax (Appeals), th....

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....eady filed should have been terminated…. A mere glance at the note of the Income-tax Officer would show that it could not be said that the Income-tax Officer gave finality to the refund since no refund was granted either in the hands of the trust or in the hands of the beneficiaries. It was an inconclusive note where the Income-tax Officer left the matter at the stage of consideration even with regard to refund in the hands of the beneficiaries. This note was also not communicated to the trustees. Nothing flowed from the note dated November 10, 1965, on the file of 1963-64 as well. In any case if it was an order, it would be appealable under section 249 of the Act. Since the period of limitation starts from the date of intimation of su....