2016 (6) TMI 1028

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....s. Smita Das De, Adv. ORDER The Court : The petitioner has assailed a notice dated March 14, 2008 issued under Section 148 of the Income Tax Act, 1961. The learned Advocate for the petitioner has submitted that the notice was issued in respect of the assessment year 2001- 02. In respect of such assessment year, the income tax authorities had invoked the provisions of Sections 142 and 143 ....

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....ion 148. He has submitted that the conditions precedent for the authorities to invoke Section 148 of the Income Tax Act, 1961, have not been fulfilled in the present case and, therefore, the notice should be quashed. The learned Advocate for the income tax authorities has submitted that, pursuant to the interim order dated December 4, 2008, the Deputy Commissioner of Income Tax had assessed the....

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....filed a return for the assessment year 2001-02 with the income tax authorities. The assessing officer had proceeded to invoke the provisions of Sections 142 and 143 of the Income Tax Act, 1961 in respect of such assessment year. The petitioner had replied to the investigation sought to be undertaken by the assessing officer. In the notice under Section 143(3) of the Income Tax Act, 1961 dated Janu....

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.... notice is beyond the period of four years from the end of the relevant assessment year. The learned Advocate for the income tax authorities has submitted referring to a writing dated March 14, 2008 that relevant permission under Section 151 of the Income Tax Act, 1961 to undertake investigation under Section 148 had been taken. The issue in the present case is whether the assessee is guilty....