TaxTMI 
TaxTMI 
TaxTMI 
2013 (7) TMI 651
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....ature of mandamus directing the respondents not to take any coercive measures in pursuance of the aforesaid notices issued by the respondent no3. Briefly stated the facts giving rise to the present writ petition are as follows: The petitioner was a senior citizen. During the pendency of the petition he has died and his estate is being represented by the heirs and legal representatives, which have been brought on record by the Court's order dated 8.1.2010. During his life time the petitioner received compensation from the State Government amounting to Rs.34,81,880.43. The petitioner also received interest on account of late payment of compensation. According to the petitioner the property, which was acquired by the State Government, in res....
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....e year under consideration so far as the present assessment is concerned. It appears that the Commissioner of Income Tax, Ghaziabad had also initiated the proceedings under Section 263 of the Act and vide order dated 11.1.2005 had cancelled the assessment order dated 28.3.20003 and the Assessing Officer was directed to investigate properly and pass fresh order accordingly. Thereafter, respondent no.3 had issued notices on 10.2.2005 purporting to be under Sections 148 and 149 in respect of assessment years 1992-93 to 1996-97 seeking to tax the amount of interest received on enhanced/late payment of compensation. Thereafter, separate notices under Section 148 of the Act were issued on 18.12.2005 followed by the notice dated 14.12.2005 calling....
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.... under Section 148 of the Act have been issued for the first time on 8.12.2005, they are barred by limitation and liable to be quashed. Sri D. Awashti, learned counsel for respondent, however, tried to justify the issuance of notices by invoking the provision of Section 150(1) of the Act. According to him, these notices have been issued pursuant to direction/findings given by the Commission of Income Tax, Ghaziabad in the order dated 11.1.2005 and also in the order passed by the Commissioner of Income Tax (Appeals), Ghaziabad in her order dated 19.12.2003. He submitted that this Court should decline to interfere in the exercise of jurisdiction under Article 226 of the Constitution of India. We have given our thoughtful consideration to th....
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....o be served is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made on him as the agent of such non-resident, the notice shall not be issued after the expiry of a period of two years from the end of the relevant assessment year. Section 150 of the Act, however, provides for the cases where the period of limitation provided under Section 149 of the Act is not applicable. It reads as follows:- "150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give effect to any findin....
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....nding or direction contained in an order passed by any authority in any proceedings under this Act by way of appeal, reference or revision or by a Court in any proceeding under any other law. However, sub section 1 of Section 150 of the Act makes the provisions not applicable in the cases where normal period of limitation had expired at the time when the order passed in appeal, reference or revision finding or direction is to be given effect to has been passed. In the present case, we find that the Commissioner of Income Tax (Appeals), Ghaziabad vide order dated 19.12.2003 while deciding the appeal for the assessment year 1997-98 had not given any finding or direction for the interest income, which the petitioner had received pursuant to t....
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.... and has not applied his mind in the completion of the assessment proceedings. The Order passed by the A.O. has been erroneous and prejudicial to the revenue. Therefore, assessment order passed by the I.T.O. Ward-3, Noida on 28.3.2003 is cancelled under Section 263 as the A.O. is directed to investigate the case properly and pass fresh order accordingly." It is therefore clear from the aforesaid order passed by the Commissioner of Income Tax that he had not given any finding or direction, which may empower the respondent no.3 to lift the bar of limitation by invoking the provisions of Section 150 (1) of the Act. Same is the position in respect of the order dated 19.12.2003 passed by Commissioner Income Tax(Appeals), Ghaziabad. Moreover, we....