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TMI Blog2014 (5) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel with Ms.Padma Divakar P.C. :- 1. Rule. Rule is made returnable forthwith and heard finally. 2. The petitioner has challenged a notice dated 17.03.2011, issued under section 148 of the Income Tax Act, 1961 and an order rejecting the objections filed thereto. 3. On 16.06.2004, the petitioner had filed his return of income in respect of the assessment year 2004-2005. The enclosures to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a letter dated 24.07.2006. Paragraphs 1 and 2 of the letter expressly referred to enclosure 1 and enclosure 2. Absent anything else, it is reasonable to presume that having sought the information, the AO would have considered the same. The covering letter dated 24.07.2006 by itself did not refer to any details and there is no question therefore, of the AO having confined himself to what was stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. 7. We do not agree. The reasons merely referred to the position of law as perceived by respondent No.1. 8. In the circumstances, it is not necessary to consider the submission on merits. The learned counsel appearing on behalf of the petitioner contended that even otherwise in law, the stand taken by the department is unsustainable in view of section 45(3) of the said Act. 9. In the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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