TaxTMI 
TaxTMI 
TaxTMI 
2005 (3) TMI 33
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....ee on November 29, 1996, apparently by registered post. The notice was received, if at all, after that date and in any case after November 30, 1996. According to the assessee, in terms of section 143(2) of the Act, the notice ought to have been served on it within a period of one year and in any case before November 30, 1996. Since that was not done, the proceedings initiated against the assessee were not in accordance with law. Before the Assessing Officer, this issue was not directly raised but before the Commissioner of Income-tax (Appeals) (CIT (A)), it was contended by the assessee that it had not received any notice under section 143(2) of the Act by registered post. An affidavit to this effect was filed by one J.S. Walia, DGM (Acco....
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....e under sub-section (1) of section 142, the Assessing Officer shall,- ... (ii) notwithstanding anything contained in clause (i), if he considers it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner, serve on the assessee a notice requiring him, on a date to be specified therein, either to attend his office or to produce, or cause to be produced, any evidence on which the assessee may rely in support of the return: Provided that no notice under clause (ii) shall be served on the assessee after the expiry of twelve months from the end of the month in which the return is furnished." Learned counsel for the appellant contended that t....
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....nch, relying upon the amendment to section 34 of the Act, decided against the assessee which led him to approach the Supreme Court. In the Supreme Court it was contended that section 4 of the Amending Act only saved a notice issued after the prescribed time but it did not apply to a situation where notice is issued within time but served out of time. On behalf of the Revenue, it was contended, in this context that the expression "issued" means "served". The Supreme Court went into the legislative history of section 34 of the Indian Income-tax Act and held that the contention of the assessee could not be accepted because it would defeat the very purpose for which the amendment was carried out. While specifically dealing with the use of the....
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.... help learned counsel for the appellant. In Prima Realty [1997] 223 ITR 655 (SC), some payment was required to be made. The payee did not indicate the mode of payment in spite of a letter received by it to indicate the mode. In fact, the appellant in that case did not even reply to the letter for suggesting the mode of payment. As per the practice, the Central Government sent the cheque by post. The Supreme Court held that it was reasonable for the concerned authority to have waited for the cheque to get personally collected by the payee till the last date and when the payee did not come to collect the cheque, to have dispatched it by post. The Supreme Court held that this amounted to tender of the payment to the payee when the cheque was p....