2009 (12) TMI 11

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....Krishna,J. Hon'ble Subhash Chandra Nigam,J. By means of the present writ petition, the petitioner has sought for the quashing of the notice dated 30.3.2005 issued by the Income Tax Officer 1(2), Room No.310, Agra for the assessment year 1998-1999 under section 148 of the Income Tax Act. The facts of the case may be noticed in brief: The petitioner prior to her marriage was residing at Chen....

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....nai and the assessment was completed at Chennai. Along with the counter affidavit, a copy of the letter dated 16.11.2005 has been annexed. The said letter has been addressed by the respondent No. 3 to the Income Tax Officer, Special Ward, Chennai asking the addressee to transmit the assessment record relating to the assessment year 1998-1999. In the rejoinder affidavit, the stand taken in the wr....

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....nsmit the record. He further submits that since the evasion of tax at large scale has been detected at Agra, therefore, the respondent No. 3 validly issued the impugned notice. Considered the respective submissions of the learned counsel for the parties and perused the record. Section 148 of the Income Tax Act provides that before making assessment, reassessment or computerization under sectio....

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....has been set out. Nor any such argument was advanced during the course of the hearing of the writ petition. The learned standing counsel for the department has placed reliance upon a judgement of this Court in Civil Misc. Writ Petition No. 181(Tax) of 2004 M/s Ema India Ltd. versus Asstt. Commissioner of Income Tax Central Circle-I dated 16.9.2009. The said judgement has no application to the co....