TaxTMI 
TaxTMI 
2010 (1) TMI 36
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....reinafter referred to as the said Act) was issued on 27th February, 2009. The said notice was sent by speed post as well as through a notice server. The said notice under Section 148 was hand delivered by the notice server on 16th March, 2009 at the chamber address of the petitioner at Tis Hazari Courts. However, said notice which was hand delivered on 16th March, 2009 is said to have been received by one Sandhya Mittal, whom the petitioner claims not to know. It is on this basis that the petitioner took the stand that the notice under Section 148 was not received by the petitioner. 3. Be that as it may, it is an admitted position that the petitioner went to inspect the files available with the concerned Assessing Officer on 23rd Novembe....
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....ired. 1. Return in response to notice u/s 148 dated 27.02.2009. 2. Note (with brief history) on the nature of business/profession carried on by you during the financial year 2001-02. 3. Details of bank accounts with statements for the period from 01.04.2001 to 31.03.2002. 4. Copy of Income & Expenditure statement for the years ending on 31.3.01 and 31.3.02. 5. Details of all movable/ immovable assets purchased/ sold during the year. 6. Details of loans/ gifts received and given during the year. 7. Ledger accounts of Expenses claimed in Income & Exp and to produce books of accounts for verification. Please furnish the above details/information before the undersigned either personally or through authorized representative ....
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....77/2009 on or about 16th December, 2009 wherein he inter alia sought quashing of the order dated 4th December, 2009 as well as the entire proceedings under Section 147/148 of the said Act. A Division Bench of this Court heard the said writ petition on 22nd December, 2009 and passed the following order:- "22.12.2009 Present: Petitioner in-person. Ms. Suruchi Aggarwal for the respondent. W.P.(C) No.13977/2009 and CM No.15976/20009 Against the petitioner herein, re-assessment proceedings are sought to be initiated by issuing notice under Section 148 of the Income Tax Act, 1961 (for short, the „Act‟). According to the respondent, notice dated 27.2.2009 was issued by the department to the petitioner. Case of the petitione....
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....he writ petition is disposed of in these terms. A.K. SIKRI, J. J.R. MIDHA, J. December 22, 2009" 11. As was required by the said order dated 22nd December, 2009, the learned counsel for the respondent served a copy of the notice dated 27th February, 2009 which was issued under Section 148 of the said Act. On 30th December, 2009 the Assessing Officer framed the assessment order. The present writ petition has been filed inter alia seeking quashing of the said assessment order dated 30th December, 2009. 12. We have heard the petitioner who has appeared in person as well as the learned counsel for the respondent. We are of the view that the petitioner is trying to re-agitate matters and issues which were already considered and....
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....e the return. The petitioner also responded to the reasons for reopening of the case under Section 147/148 by filing a detailed reply/objections dated 2nd December, 2009. We have already mentioned that the said objections ran into 35 pages. Therefore, it cannot be said that the petitioner was denied any opportunity. 14. The Supreme Court in the case of GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Others: 259 ITR 19 clarified that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the noticee is to file a return and, if he so desires, to seek reasons for issuing notices. The Assessing Officer is bound to furnish reasons within a reasonable time and on receipt of reasons, the noticee....