2005 (4) TMI 636

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ave been addressed in writ appeals nos. 1411-1413/2004, the facts are being taken from this case. 2. The short questions that arises for our consideration in this bunch of writ appeals is whether an intimation received by the assessee under Section 143(1) of the Income Tax Act, 1961 (for short the Act) could be revised by the Commissioner of Income-tax under Section 264 of the Act after 1.6.1999 when the explanation to Section 143 of the Act had been deleted by the Finance Act, 1999 with effect from 1.6.1999. Facts giving rise to this appeal lie in a narrow compass and these may first be noticed. 3. The relevant assessment year are 1998-99, 1999-2000 and 2000-01. The income tax returns filed by the assessee were processed by the Assessing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n under this section by the assessee, the application must be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier : Provided that the Commissioner, if he is satisfied that the assessee was prevented by sufficient cause from making the application within that period admit an application made after the expiry of that period. (4) The Commissioner shall not revise any order under this section in the following cases : (a) Where an appeal against the order lies to the Deputy Commissioner (Appeals) or to the Commissioner (Appeals) or to the Appellate Tribunal but has not been made and the time within which such appeal may be made has....