9911796707
TMI Blog2007 (1) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... for that year couldn’t be taken up for scrutiny – whatever material the dept. found during the survey was confronted to assessee, so no prejudice has been caused to assessee by framing regular assessment so assessee’s appeal rejected - C.W.P. NO 160 OF 2007. - - - Dated:- 9-1-2007 - M.M. KUMAR and RAJESH BINDAL JJ. JUDGMENT 1 RAJESH BINDAL, J. The Petitioner has approached this Court p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n N o .160 of 2007 -2- was issued a notice under Section 143(2) of the Act on December 26, 2005 for clarification of certain points in connection with the return of income. The contention of the petitioner is that case of the petitioner has wrongly been selected for scrutiny, which is in violation of instructions for selection of cases as contained in Annexure P-11, which provides certain guidelin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended by the petitioner that in case anything had been found by the respondents during the course of survey after the previous year was already over, the same could be used in proceedings under Sections 147/148 of the Act and not during the course of regular assessment. 3 The contention is patently misconceived. The petitioner having filed his return of income, the Assessing Officer has the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaining to the assessment year in question, will be confronted to the petitioner. 4 Petitioner has not prejudiced in any manner whatsoever by framing of regular assessment. In fact from the conduct of the petitioner it is evident that he wants to scuttle the investigation in this case as on earlier occasion also, the petitioner approached this court by filing Civil Writ Petition No.6037 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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