9911796707
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Issues:
Challenge to notice under section 148 of the Income-tax Act, 1961 and assessment orders under sections 143(2) and 142(1) for the assessment year 2005-06 on grounds including jurisdiction. Analysis: The petitioner challenged the notice under section 148 of the Income-tax Act, 1961, and the subsequent assessment orders for the year 2005-06 issued by the Income-tax Officer, Ward 46(2), Kolkata. The petitioner contended that the assessment order under sections 143(3)/147 could not have been passed without addressing the objection raised in a letter dated July 15, 2008, which was submitted in response to the notice under section 148. However, upon review, it was found that the objection in the letter was primarily seeking adjournment and not specifically challenging the notice under section 148. The court noted that the petitioner, having submitted before the Income-tax Officer, cannot question the jurisdiction post the assessment order being passed and communicated. The court directed the petitioner to file an appeal before the appropriate forum within three weeks from the date of the judgment, with a provision for condoning the delay in filing the appeal. The court clarified that it did not delve into the merits of the case and emphasized that the respondents were not required to file affidavits to counter the allegations in the petition, thus deeming the allegations not admitted by them. The records produced in court were to be returned to the advocate representing the respondents. The writ petition was disposed of with no order as to costs. An urgent photostat certified copy of the order was to be provided to the parties upon application on a priority basis.
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