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TMI Blog2015 (11) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer. Even otherwise, in so far as the financial year 2007-08 is concerned, the period for completing the assessment under section 201(1)/201(1A) has expired on March 31, 2015. Therefore, looked at from any point of view, in so far as the facts of the present case are concerned, the impugned notice dated January 20, 2015, and subsequent order dated March 17, 2015, cannot be sustained. The same are set aside. The writ petition is allowed. - W. P. (C.) No. 3075 of 2015 and C. M. No. 5493 of 2015. - - - Dated:- 9-7-2015 - BADAR DURREZ AHMED and SANJEEV SACHDEVA, JJ. M. S. Syali, Senior Advocate, with Mayank Nagi, Tarun Singh and Chanakya Sharma, Advocates, for the petitioner. N. P. Sahi, Advocate, for the respondent. JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued on February 17, 2014, it is clearly time barred. Consequently, the impugned notice dated February 17, 2014, as also the order dated March 14, 2014, cannot survive. They are set aside. The writ petition is allowed to the aforesaid extent. We make it clear that we have not examined the merits of the matter from any other stand-point. There shall be no order as to costs. All pending applications also stand disposed of. 2. From the above order, it is clear that this court held that the said notice dated February 17, 2014, was time barred in view of the provisions of section 201(3) as it then existed. 3. The present impugned notice has been issued on January 20, 2015, in an attempt to take advantage of the amendment to sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, no new information has come and the impugned notice that was issued on January 20, 2015, was on the basis of the same information in respect of which the notice dated February 17, 2014, had been issued. Thus, those proceedings which had ended and attained finality with the passing of the order dated December 5, 2014, of this court in W. P. (C.) 2061 of 2014 cannot now be sought to be revived through this methodology adopted by the Assessing Officer. Even otherwise, in so far as the financial year 2007-08 is concerned, the period for completing the assessment under section 201(1)/201(1A) has expired on March 31, 2015. 5. Therefore, looked at from any point of view, in so far as the facts of the present case are concerned, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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