2003 (3) TMI 14

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....resent on February 14, 2003, before respondent No.4. According to the petitioner he found from the letter dated February 7, 2003, that a notice under section 148 of the Act of 1961 was alleged to have been issued to the petitioner on May 29,2001. In response to the above notice fixing the date February 14, 2003 (annexure P/1A), the petitioner gave two letters to respondent No.4 on February 10, 2003, and requested inspection of the complete file pertaining to the proceedings against the assessee before February 14, 2003. In the second letter, request for grant of certified copies was made by the petitioner. It is pointed out by the petitioner that the notice under section 148 of the Act of 1961 alleged to have been issued to the petitioner o....

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....arch 11, 2003, raised objections in detail with a request to decide the objections and pointed out certain decisions of the hon'ble Supreme Court wherein it laid down that in case of notice issued under section 148 of the Act of 1961, first of all preliminary objections should be decided by the assessing authority. From the background of these facts it will be relevant to quote certain observations of respondent No.4 observed in its communication dated March 13, 2003. Para. No. 3 of the communication sent by the Income-tax Officer to the petitioner is as under: Some portion of para. No.8 is also as under: In the above circumstances the petitioner submitted an application dated March 19, 2003 (annexure 9), under section 144A of the Inc....

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....[1999] 8 SCC 396 held that in a case where the defendant adopted dilatory tactics and the court passed the decree in favour of the petitioner observed that such annoyance should not disturb the judicial composure. The facts of the case, which were decreed, were recorded in the judgment of the Supreme Court and relevant portion is as under: "The defendants are adopting this tactic only to protract the proceedings and have not filed the written statement and reply to the application in spite of sufficient opportunity having been given. Accordingly, the suit is decreed for specific performance in favour of the plaintiff and against the defendants with the directions to the plaintiff to deposit the balance amount of Rs. 3,00,000 (rupees t....

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.... rhyme or reason condemned the tax advisers and advocates by saying that these persons are adopting tactics to divert attention from the principal question and by raising frivolous pleas causing obstruction in the judicial process. The prejudice of respondent No.4 is apparent when he in his communication dated March 24, 2003, recorded that he assumed that even after receipt of chart, the petitioner will not give any explanation. In these circumstances, the petitioner requested the Additional Commissioner of Income-tax, to decide the issue of jurisdiction himself or direct the Income-tax Officer to decide the petitioner's objections first without raising objections of prejudice of the Income-tax Officer against the petitioner. This cou....