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TMI Blog2013 (12) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. 1423 of 2006 - - - Dated:- 28-8-2013 - K.L. Manjunath AND S.N. Satyanarayana, JJ. For the Appellant : A. Shankar. For the Respondent : Y.V. Raviraj. JUDGMENT:- PER : K.L. Manjunath, J. Heard Sri. A. Shankar, learned Counsel for appellant and Sri. Y.V. Raviraj, learned Standing Counsel for respondents. 2. Challenging the findings of the order passed by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to issue notice under Section 143(2)(ii) was 31.3.2003 and no such notice was issued to the appellant and the last date to pass an order of assessment under Section 143(3) was 31.3.2004. Much later on 6.2.2004 notice u/s 148 of the Income Tax Act was issued for reassessment when the original return of income was filed on 28.3.2002 remained undisputed. Notice was served upon the appellant u/s 148 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal came to be preferred by him before the Income Tax Appellate Tribunal. Two contentions are urged by Sri Shankar appearing for the assessee. According to him, notice of reassessment is bad in law and barred by time and it is also his further contention that no proper reasons recorded by the Assessing Officer for reopening the case. 9. Mr Raviraj, the learned Counsel appearing for the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the view that a detailed order has been passed by the assessing officer for reopening the case. Hence, we are of the view that the second contention is also devoid of merits. 11. In the circumstances, appeal is dismissed since no substantial question of arise for consideration. Consequently, I.A 1/2012 for dispensation does not survive for consideration and it is accordingly disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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