2004 (2) TMI 16

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.... the Act and all the provisions of the Act shall apply accordingly. Section 156 of the Act provided that when a tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under the Act, the Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable. At the same time, section 220(1) of the Act provided that any amount, otherwise than by way of advance tax specified as payable in a notice of demand under section 156 shall be paid within 30 days of the service of the notice at the place and to the persons mentioned in the notice. Sub-section (2) of section 220 of the Act provided that if the amount specified in any notice of demand under section 156 i....

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....essee when the Assessing Officer found on the basis of the return submitted that any tax or interest is due but has not been paid; sub-section (2) of section 143 of the Act authorised the Assessing Officer to issue a notice to the assessee when the Assessing Officer considered it necessary or expedient to ensure that the assessee has not understated the income or has not computed the excessive loss or has not under paid the tax in any manner. When steps are taken under sub-section (1) of section 143 of the Act upon issuance of the intimation, the matter stands concluded in so far as the Assessing Officer is concerned. When, however, steps are taken under sub-section (2) of section 143, the Assessing Officer starts his work to ensure that th....

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.... on the same date and subsequent thereto it came to the knowledge of the Assessing Officer that for some reason or the other he has not been able to ensure that the assessee has not under-paid the tax. The conclusion would be, therefore, that the intimation under sub-section (1) and notice under sub-section (2) were issued simultaneously. When steps are taken under sub-section (2) of section 143, it is commonly known as regular steps to make regular assessment. The same stand culminated upon the making of an assessment order of the total income. Once that order is made, section 156 of the Act obliges the Assessing Officer to issue a demand. Section 220 then requires the assessee to pay the same within 30 days from the date of receipt of the....

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....he assessee has done something which has stopped his right to challenge the intimation? Estoppel by conduct must be such a conduct which should demonstrate that the person against whom the plea of estoppel has been taken has done something which would show that he had taken steps to uphold that thing. In other words, estoppel by conduct will apply only in those cases where the person seeks to uphold the action. In the instant case, by approaching the appropriate authority provided in the law, the assessee contended that the intimation itself contains mistakes, in other words, the intimation is not correct. The assessee did not approach the appropriate authority to uphold that the intimation as it stands, is correct and, accordingly, did no....