2011 (4) TMI 1158

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....pondent") and the notices which, according to her, are consequential, principally on the ground that as there was no order of transfer of assessment records of the petitioner from Kolkata to New Delhi under section 127 of the Act the said respondent had no jurisdiction and authority to assume jurisdiction over the petitioner. 2. The facts, as it appears from the petition, are that during the previous year relevant to the assessment year, the petitioner carried on activity of an investor in shares and earned long-term capital gains, speculation profit, dividend and interest income. During the said previous year, the income and gains were invested in repayment of loans and for purchase of a residential flat at New Delhi. On October 13, 199....

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....return for the assessment year 1999-2000 was enclosed. Thereafter, the petitioner received a letter dated November 13, 2006 from respondent No. 3 at Kolkata intimating that she had failed to file the return in response to the notice issued under section 148 and it was assumed that she wanted to make the Department to treat the original return filed by her as the return filed under section 148. The petitioner was requested to file the written submission by November 17, 2006, failing which, it was intimated, original return filed by her would be treated as the return filed under section 148. In response, the petitioner by letter dated November 16, 2006, intimated respondent No. 3 to treat the original return filed by her as the return filed u....

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....notice under section 148 and all subsequent notices pursuant thereto are arbitrary, without jurisdiction and illegal. Moreover, since return was submitted on October 13, 1999, in view of the second proviso to the section 143(2), the notice under section 143(2), assuming the same is independent of section 148, is time-barred. That apart, in view of section 153(1), the notice under section 143(2) is beyond the period of limitation. 5. The question is whether the impugned notice under section 148 of the Act issued by the Income-tax Officer, Ward-29(3), the said respondent, was in accordance with law. If not, whether the subsequent notices can be construed to be independent of the proceedings under section 148 of the Act.   6.It is e....