2005 (9) TMI 52

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....ourt was delivered by J.P. Devadhar J.-The short point raised in this petition is whether the Assessing Officer after issuance of notice for regular assessment under section 143(2) of the Income-tax Act, 1961 was justified in issuing intimation under section 143(1)(a) of the Income-tax Act, 1961? The assessment year relevant for the present petition is 1989-90. On December 29, 1989, petit....

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....nt. On July 5, 1991, the Assessing Officer issued notice under section 143(2) of the Income-tax Act calling upon the assessee to attend his office with documents and evidence in support of the claim made in the revised return. By its reply dated August 1, 1991, the petitioners placed on record their submission in support of their claim made in the revised return. Instead of passing a regular....