1993 (9) TMI 337

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..... . It is the case of the petitioner that for the year ending with 30th April, 1988, he filed the annual return for 12 months on 30th May, 1988 showing a nil return. It is urged that the pre-assessment notice was issued on 8th September, 1991 and it is barred by limitation in view of section 12(5) of the Act. 2.. In contesting this contention the learned Government Pleader urged that in computing .....

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..... re listed under the proviso thereunder. In a given case or class of cases it is open to the Commissioner for the reasons to be recorded in writing to defer the cases for a particular period and such period shall not be included in computing the period of limitation as provided under section 12(5) of the Act. But that power cannot be exercised arbitrarily by the Commissioner and it must be for good .....

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..... the circumstances, I must proceed on the basis that no notice has been issued to the petitioner before making an order of deferment as contemplated under section 12(6) of the Act. 4.. It is well-settled that when a right of a party is affected even though the provisions of law may not provide for issue of notice, in order to comply with the principles of natural justice, must issue notice. This .....

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