1990 (7) TMI 79

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..... JEEVAN REDDY C. J. -The petitioner is challenging the validity of a notice issued under section 281 B of the Income-tax Act, 1961. The petitioner is not a regular assessee. Her land was acquired under a notification issued under section 4(1) of the Land Acquisition Act on May 9, 1976. The declaration under section 6(1) was published on June 4, 1976, and the award passed on September 5, 1984. ....

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....n 281B cannot last beyond six months and that there has been no extension of the said order by the Commissioner of Income-tax as contemplated by sub-section (2). Though a formal counter has not been filed by the respondents, Mr. Markandey Katju, learned standing counsel for the Income-tax Department, has placed before us a copy of the instructions received by him. The instructions state that the s....