9911796707
TMI Blog2010 (1) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... xpressing any opinion on any of the submissions made by the assessee as well as the Revenue and we are inclined to dismiss the writ petitions on the ground that those writ petitions were filed questioning the show-cause notices Equally we are also inclined to set aside the findings in the writ petitions rendered on the merits of the case, as the assessee/appellant should have been given an opportunity to go before the authorities with all available objections pursuant to the show-cause notices. - 419 to 423 of 2000 - - - Dated:- 18-1-2010 - V. Ramachandran for Ms. Anita Sumanth for the appellant. T. Ravikumar for the respondent. JUDGMENT The judgment of the court was delivered by 1. D. MURUGESAN J. - The writ appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, unless any income chargeable to tax has escaped assessment for such assessment year by reason of failure on the part of the assessee to make a return under section 139 or in response to a notice issued under sub-section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for the assessment for that assessment year. The learned judge, having noticed that the impugned show-cause notices were issued admittedly after a period of four years, held against the appellant on the facts. The common order is put in issue in these appeals. 3. We have heard Mr. V. Ramachandran, senior counsel appearing for the appellant and Mr. T. Ravikumar, learned counsel for the Revenue. 4. Admittedly, the notices, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der can be passed in terms of section 153 of the Act, which relates to time limit for completion of assessment and reassessments. 6. On the other hand, Mr. T. Ravi Kumar, learned counsel appearing for the Revenue would submit that in so far as the order of the Tribunal in respect of the assessment years 1989-90, he had no instructions. As far as the limitation is concerned, in the wake of the provisions of section 149(1) (b) of the Act, it may even be six years on the facts of particular case. Nevertheless, the proceedings that were questioned in the writ petitions, being show-cause notices, the assessee should have approached the concerned Assessing Officer in compliance with those notices with all those objections that are available wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls and set aside the findings rendered by the learned judge on the merits and remit the matter to the authorities concerned to enable the assessee to file returns as required under the show-cause notices impugned in the writ petitions dated June 19, 1992. The assessee is entitled to raise all the objections available, particularly, in respect of the findings of the Assessing Officer on earlier proceedings as well as the order of the Tribunal, which were passed in favour of the assessee in respect of the assessment year 1989-90. However, we make it clear that such exercise is available to the Assessing Officer only in the event of the assessment orders having been passed in time and, as contended by the learned counsel for the appellant, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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