9911796707
TMI Blog2011 (4) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, therefore, cannot be passed against the petitioner, and the petitioner cannot be compelled to participate in proceedings u/s 144C of the Act. There is lack of jurisdiction - This court has not quashed the reassessment notice issued u/s 147/148 of the Act - The interim stay order passed will be treated as passed in the case of the petitioner and the proceedings initiated pursuant to the notices issued u/s 147/148 against Sprint International Holding Inc - The writ petitions are disposed of - There will be no order as to costs. - W.P(C) NOS. 556 TO 558 OF 2011 - - - Dated:- 25-4-2011 - DIPAK MISRA, AND SANJIV KHANNA, JJ. Salil Kapoor, Sanat Kapoor and Ankit Gupta for the Petitioner. Sanjeev Sabharwal for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the revenue prays for some time to obtain instructions and if necessary to file a reply indicating how the notice was issued against a particular company and the draft assessment has been framed against the partnership firm. Be it W.P.(C) 556/2011 noted, though we have stated the issue in this compartment, it does not necessarily mean that all other issues are closed. Let the counter affidavit be filed within four weeks hence, matter be listed on 25th April, 2011." 2. As an interim measure, further proceedings before the Assessing Officer pursuant to the draft order of assessment passed by the Assessing Officer were also stayed. 3. As noticed in the order dated 31-1-2011, the principal contention raised was that notice under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the admitted factual position, we have no option but to quash the draft assessment order passed against the petitioner Annexure P-24 to the writ petition as the same cannot be sustained. The re-assessment proceedings have not initiated against the petitioner and no notice under section 147/148 of the Act has been issued to the petitioner. The respondent has not evoked provisions of section 160 or 163 and other provisions relating to representative assessee/agent in the present case. The draft assessment order, therefore, cannot be passed against the petitioner, and the petitioner cannot be compelled to participate in proceedings under section 144C of the Act. There is lack of jurisdiction. The writ petition is allowed to the extent indica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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