2008 (10) TMI 682

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....the Respondent : Vimal Gupta ORDER 1. Heard. Rule. Rule made returnable forthwith. By consent of both the parties, the petition is taken up for final hearing. 2. In this petition, the petitioners have challenged the validity of the notice dated 31-12-2007 issued under Section 148 of the Income Tax Act, 1961 and also the notices issued under Section 142(1) and 143(2) of the Income Tax Act.....

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....ack in February 2008, however till date the assessing officer has not dealt with the objections raised by the petitioner. 6. In these circumstances, the notices dated 17th and 18th July, 2008 issued by the assessing officer under section 142(1) and 143(2) of the Act for finalisation of the assessment are quashed and set aside. The assessing officer is directed to consider the objections filed b....