2010 (10) TMI 180

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.... affidavit is prepared and would be filed during the course of the day. The affidavit is sworn by Mr. Vijay Sharma, Commissioner of Income-tax-I, NewDelhi.   2. It is stated that the matter was looked into and enquiry was conducted to ascertain whether any notice under section 143(2) of the Income-tax Act as mentioned in the order-sheet of the case was issued to the assessee or not.  ....

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....tember 24, 2001, it is recorded that notice under section 142(1) as well as section 143(2) of the Act along with questionnaire was issued, in the very next proceedings dated November 3, 2001, it is mentioned that reply of the assessee are in response to notice under section 142(1) of the Act only and there is no reference to notice under section 143(2) of the Act. It was under these circumstances,....