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TMI Blog2011 (1) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... - C.W.P. No. 18449 of 1991 (O&M) - - - Dated:- 7-1-2011 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE RAJESH BINDAL, JJ. Mr. Akshay Bhan, Advocate for the petitioner. Mr. Yogesh Putney, Advocate for the respondent. Rajesh Bindal, J. The petitioner has approached this court by filing the present petition seeking quashing of notices (Annexures P4 and P5) and the proceedings initiated in consequence thereof. Further prayer has been made for a direction to the respondent to refund the amount of tax already deposited by him at the time of filing of return. The facts, as stated in the petition, are that the petitioner-firm submitted his return of income for the assessment year 1987-88 on 31.8.1987 disclosing his taxable i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterating what was stated in the petition. Learned counsel for the petitioner submitted that after the filing of return for the assessment year in question on 31.8.1987, no assessment was framed. Section 153(1)(a)(iii) of the Act provides for limitation for framing the assessment in terms of which no order of assessment could be passed under Section 153 of the Act or under Section 144 of the Act at any time after the expiry of two years from the end of assessment year, in which the income was first assessable. In the present case, the assessment year being 1987-88, the assessment at the most could be framed upto 31.3.1990. The notice, which was allegedly issued under Section 148 of the Act in March, 1990, was never served upon the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of the incriminating material found during the course of search. The facts regarding completion of assessment, search and seizure operation have been mentioned in the reasons recorded for re-opening of the assessment of the petitioner. He further submitted that on account of fire in the income-tax office at Ambala on 21.9.1990 and at Kurukshetra on 22.9.1990 during Anti-Mandal Commission agitation, lot of records were burnt which included some record seized from the petitioner during the search and seizure operation. Learned counsel further submitted that the name of the petitioner appeared at Sr. No. 75 in the list submitted to the Commissioner of Income Tax, which contained the names of cases where notices under Section 148 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notices issued to the petitioner under Sections 147/148 of the Act is concerned, in the factual matrix, as have been narrated above, in our opinion, considering the case in hand to be peculiar on account of the fact that part of the records was burnt in Anti-Mandal Commission agitation, but still the department claims that there is some supporting record available which establishes framing of the assessment; search and seizure operation and also issuance and service of notice under Sections 147/148 of the Act, in our opinion, the matter needs to be considered by the competent authority at the first instance, who will consider the objections regarding initiation of re-assessment proceedings and decide the same before proceeding further to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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