2011 (1) TMI 892

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....e amount of tax already deposited by him at the time of filing of return. The facts, as stated in the petition, are that the petitioner-firm submitted his return of income for the assessment year 1987-88 on 31.8.1987 disclosing his taxable income at Rs.77,208/-. On 6.8.1991, the respondent issued notice to the petitioner under Section 143(3) of the Income-tax Act, 1961 (for short, `the Act') for assessing the income, which allegedly escaped assessment. Reply to the notice was submitted.   Thereafter, notice under Section 148 of the Act was issued to the petitioner on 16.9.1991 asking the petitioner to file the return. The same was replied to by the petitioner stating therein that no notice under Section 148 of the Act, as stated in ....

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....was first assessable. In the present case, the assessment year being 1987-88, the assessment at the most could be framed upto 31.3.1990. The notice, which was allegedly issued under Section 148 of the Act in March, 1990, was never served upon the petitioner. The fact that no assessment was framed is evident from a communication dated 26.11.1990 received by the petitioner from the Assistant Commissioner of Income-tax, Investigation Circle, Ambala, wherein it was stated that from the memory of the signatory of the communication and his staff members, assessment of the petitioner under Section 143(3) of the Act was never completed. If the assessment had not been completed, there was no question of issuance of notice under Sections 147/148 of t....

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.... the search and seizure operation. Learned counsel further submitted that the name of the petitioner appeared at Sr. No. 75 in the list submitted to the Commissioner of Income Tax, which contained the names of cases where notices under Section 148 of the Act were issued. From the list, it was evident that assessment proceedings against the petitioner under Sections 147/148 of the Act were pending, as the notice had been served upon him on 31.3.1990, though there was no written proof available as the record had been burnt in the fire. Summing up the submissions, learned counsel stated that in view of the peculiar facts and circumstances of the case when part of the record has been burnt in the fire, but still there is some material available....