2016 (3) TMI 877

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner has filed the writ petition in W.P.No.1259 of 2016 to issue a writ of certiorari to call for the records relating to the notice under Section 148 of the Income Tax Act, 1961(hereinafter referred to as the Act), issued by the respondent dated 04.12.2015 and to quash the same. Similarly, the petitioner has also filed the writ petition in W.P.No.No.1260 of 15 to issue a Writ of Certiorari to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o action under Section 143 of the Act has been taken, question of invocation of Section 147 of the Act does not arise. Further, according to the learned counsel for the petitioner, when the respondent has not taken any action on the earlier return filed under Section 143 (2) of the Act, the present notice issued under Section 148 of the Act is not maintainable. Further, according to him, any furth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at no notice will be issued under Section 143(2) of the Act prior to the issuance of notice under Section 148 of the Act. Only after filing of return, pursuant to the notice issued under Section 148 of the Act dated 04.12.2015, the question of issuing notice under Section 143(2) of the Act will arise. When the petitioner has not submitted their return pursuant to the notice issued under Section 14....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the Assessing Officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years"....