2003 (1) TMI 88

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.... to quash the recovery proceedings including the attachment order dated April 21, 1999 (annexure 8 to the petition). The petitioner is a partnership firm. For the assessment year 1992-93 it had filed a return showing taxable income at Rs. 53,950. However, the assessing authority passed an assessment order assessing the income of the petitioner to be Rs. 76,63,740. The petitioner filed an appeal, which was allowed by the Commissioner of Income-tax and the matter was remanded back to the assessing authority and the assessing authority passed a fresh order dated March 30, 1998, calculating the total income of the petitioner to be Rs. 46,07,720. A demand notice for Rs. 13,13,085 was issued. Against that order the petitioner filed an appeal t....

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....nt years 1988-89 and 1992-93 have been collectively annexed as annexure 4 to the writ petition. The photocopy of the postal certificate has been annexed as annexure 5 to the writ petition. It is alleged in paragraph 15 of the writ petition that the petitioner's partner met the Commissioner of Income-tax personally and requested for early disposal of their application filed under the aforesaid Scheme. They also gave reminders vide letter dated February 15, 1999, and April 28, 1999, vide annexures 6 and 7 to the writ petition. However, the petitioner received the impugned order dated May 4, 1999, stating that the petitioner's application under the aforesaid scheme had been rejected as the same was received in the office of the Commissioner....

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.... that the declaration reached respondent No. 1 by January 31, 1999. Section 88 of the Act as interpreted by us itself shows that it is for the assessee to ensure that the declaration has to reach the designated authority by the date fixed. Section 88 of the Act states that the person has to make the declaration to the designated authority by the prescribed date. If the petitioner made the declaration by sending it by post then it is for him to ensure that the declaration reaches the designated authority by the prescribed date. Section 3(a) of the Indian Post Office Act, 1898, states: "(a) a postal article shall be deemed to be in course of transmission by post from the time of its being delivered to a post office to the time of its be....