TaxTMI 
TaxTMI 
2012 (12) TMI 1148
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....e petitioner seeks a writ order or direction in the nature of certiorari quashing the notice dated 16.10.2006 issued under section 143(2) of the Income Tax Act (hereinafter referred to as "the Act) filed as Annexure-2 to the writ petition and also a writ of mandamus restraining the respondent from proceeding further in pursuance of the notice dated 16.10.2006. Briefly stated by the petitioner in ....
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....en filed on the ground that the notice issued u/s 143(2) of the Act is barred by limitation as provided by the Proviso to Section 143(2)(ii) of the Act and therefore, the entire proceedings are liable to be quashed. In the counter affidavit filed by Sri Ajai Kumar Dubey, Senior Tax Assistant in the office of the Income Tax, Etawah, in para 5 and 6 of the said affidavit it has been stated that the ....
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....rized representative duly authorized by the petitioner to receive the notice. Heard Sri Shakeel Ahmad, learned counsel for the petitioner and Sri Dhananjai Awasthi appearing for the respondent. Learned counsel for the petitioner submitted that in view of the specific provision as the notice was not served within 12 months from the end of the month in which was return was furnished, the return ha....
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....resentative of the petitioner and therefore, the proceedings are within the limitation. In rejoinder, learned counsel for the petitioner submitted that notice could not be served upon the authorized representative and it cannot be deemed to be a valid service of notice. We have given our thoughtful consideration to the various pleas raised by the learned counsel for the parties. We find that adm....