1991 (8) TMI 31 - HC - Income Tax

Summary

Issues involved:
The petitioner sought to quash a notice u/s 148 of the Income-tax Act, 1961 and restrain the Assessing Officer from proceeding further. The petitioner's objection to the notice was already filed.

Judgment Details:

The petitioner's challenge against the second notice u/s 148 was based on the ongoing proceedings from the first notice and the setting aside of the assessment order. The court acknowledged that the assessing authority can issue another notice u/s 148 if new facts come to light, even if an earlier notice was issued. However, in this case, the reasons for the second notice were not disclosed. The court directed the petitioner to file a return in response to the impugned notice and instructed the Income-tax Officer not to proceed further without considering the filed return and providing the reasons for the notice to the petitioner. The petitioner was granted the right to challenge the reasons before the appropriate authority or court if unsatisfied.

The court disposed of the writ petition with the above directions, emphasizing the petitioner's right to challenge the reasons for the notice. The petitioner was required to submit a certified copy of the order along with the return to the concerned authority within two weeks.

The judgment concluded by allowing the petitioner's counsel to obtain a certified copy of the order within 24 hours upon payment of usual charges.