2009 (2) TMI 741

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....he notice issued under section 148 of the Income-tax Act, 1961 dated May 7, 2007, and the notices under sections 143(2) and 142(1) dated May 23, 2008, for the assessment year 2005-06 issued by the Income-tax Officer, Ward 46(2), Kolkata, respondent No. 1 on several grounds including the point of jurisdiction. During the pendency of the writ petition the petitioner filed a supplementary affidavit ....

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.... 148 is a " pure guess, erroneous, misconceived, inadequate and bad in law" , since objection is bald and not specific, it cannot be treated to be an objection to the said notice. In fact a perusal of the penultimate paragraph of the letter shows that it is primarily a letter seeking adjournment which, according to the Revenue, was granted. Thereafter, the matter was taken up, the assessee was rep....