2017 (5) TMI 1800

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.... Mr. Dileep Shivpuri, Senior Standing Counsel & Mr. Sanjay Kumar, Junior Standing Counsel ORDER 1. This writ petition filed by S.K. Industries, through its partner, questions the assessment order dated 31st March, 2016 passed by the Income Tax Department under Sections144/143(3) of the Income Tax Act, 1961 ('Act'). 2. There is a short ground on which the challenge is laid i.e., the assess....

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....Circle 31 (1) had no jurisdiction over the Assessee. On 21st July, 2015, Respondent No. 1, who is the AO of the Petitioner, issued notice under Section 142(1) for furnishing the details of the Assessee for the AY 2013-14. 4. On 27th July, 2015, the Petitioner wrote a letter to Respondent No. 1 to ignore the proceedings initiated vide notice dated 21st July, 2015 sent bb Respondent No. 1 since t....

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....quashed the assessment order on the same ground, namely, that the concerned AO of the Petitioner had not issued notice within the time limit under Section 143(2) of the Act. 5. Nevertheless, in the present case, Respondent No. 1 persisted with the assessment proceedings and passed an ex parte assessment order on 31^st March, 2016, which has been challenged by the Petitioner in the present petit....

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....submits that it is only if the Petitioner had filed a return under Section 139(1) of the Act with Respondent No. 2 would the question of drawing the attention of Respondent No. 2 for delay in issuing a notice have arisen. Since the Petitioner is not obliged to file any return, the question of availing Section 124(3)(a) of the Act did not arise. 8. Be that as it may, in the considered view of th....