2016 (4) TMI 529

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, Mr. A. Chakraborty, Advocate For the Respondents : Mr. S.B. Saraf, Advocate ORDER Debangsu Basak, J. Could the assessing officer invoke the provisions of Section 142(1) of the Income Tax Act, 1961 after an order under Section 143(3)(ii) of the Act of 1961 by the appellate forum in the facts of this case is the issue falling for consideration in this petition ? It is submitted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....voke Section 142(1) of the Act of 1961 by the impugned notice dated July 26, 2004. The appeal was disposed of on October 28, 2004. Subsequent to such decision in the appeal the assessing officer had threatened to impose penalty under Section 271(1)(b). It is submitted on behalf of the petitioner that, after completion of an assessment Section 142(1) of the Act of 1961 has no manner of applicati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner filed a return for the assessment year 2002-03 with the Income Tax authorities. The assessing officer issued a notice under Section 143(2)(i) of the Act of 1961 on February 3, 2003. The petitioner replied thereto by a letter dated February 5, 2004. The assessing officer sent an intimation dated March 31, 2003 under Section 143(1) of the Act of 1961. The assessing officer issued a notice ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g officer has proceeded under Section 143(3)(ii) of the Act of 1961 in respect of the relevant assessment year. He has passed his order on March 31, 2004. An appeal preferred therefrom was disposed of on October 28, 2004. Both the assessing officer and the appellate forum has proceeded on the basis that, the assessment for the relevant assessment year was done under Section 143(3)(ii) of the Act o....