2002 (11) TMI 34

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....ed by S. SANKARASUBBAN J.-The revenue is the appellant. The question that arises for consideration in this case is whether after the notice was issued under section 143(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), proceedings under section 143(1)(a) of the Act can continue. The facts leading to the case are as follows: The assessee is a co-operative society running ....

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....of additional tax. Aggrieved by the above order, the assessee approached before the Tribunal. The only question is whether the notice under section 143(2) of the Act bars the proceedings under section 143(1)(a) of the Act. For this purpose, we have to examine the provisions of the Act. Chapter XIV of the Act deals with the procedure for assessment. Section 139 of the Act says that every person,....

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....ding to us the argument is acceptable. Under section 143(1)(a) summary assessments are made by the Income-tax Officer. But under section 143(2) what is done is a regular assessment. The effect under section 143(1)(a) is only an assessment on the basis of the records produced. But if the officer feels that further enquiry is necessary he has to issue notice under section 143(2) of the Act. Thus,....

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....cally providing that the issuance of an intimation under section 143(1)(a) would be without prejudice to section 143(2) was deliberate because of the difference in the nature of the two sections. The jurisdiction under section 143(1)(a) is a summary one, whereas section 143(2) precedes an assessment under section 143(3). It is true that the word 'shall' has been used in connection with the issuanc....