TMI Blog2009 (12) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... interfere with the notices which had called upon the petitioner to give explanation. The court granted one week time to the petitioner to file a detailed explanation before the Assessing Officer. The authorities were directed not to pass final order till then. - 1/09, 24370/09, 24371/09 - - - Dated:- 10-12-2009 - RAJA T. J. Dr. Anita Sumanth for the petitioner. Ramasamy k. for the repondent. Judgment: T. Raja J .- The petitioner has filed these writ petitions challenging the notices issued to M/s. Mavis Satcom Ltd., represented by its managing director, Mrs. Prabha Sivakumar, 48, NP, Jawaharlal Nehru Salai, Ekkattuthangal, Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pting the return filed on August 24, 2005, and determining a sum of Rs. 1,48,159. The same was also paid by the petitioner. No further proceedings were initiated by the respondent. Subsequently, the petitioner received notices under section 148 of the Income-tax Act. The petitioner received two notices dated December 19, 2008, and December 5, 2008, in respect of the assessment years 2003-04 and 2004-05. Within a period of 30 days from the date of the receipt of the notices, the correctness of issuance of these notices has been put in issue in the writ petitions on the ground that the respondent had erroneously issued these two notices on the basis of audit objection raised in respect of some of the assessments. 3. The learned counsel appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted and the case was also posted on December 3, 2009. Subsequently, on the date of hearing on December 3, 2009, no one appeared. No letter was submitted by the petitioner seeking further time. Nonetheless, the case was again posted to December 14, 2009. Therefore, still sufficient time is available for the petitioner to appear before the Assessing Officer by filing a detailed explanation for the notices impugned herein, hence it was urged, the writ petition is not maintainable in law. 5. Heard the parties on both the sides. This court does not want to go into the correctness of the reasons mentioned for issuance of notices impugned herein. As rightly pointed out by the learned counsel appearing for the respondent, the petitioner after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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