9911796707
TMI Blog2004 (2) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. - Be that as it may, that injunction order is vacated, the Revenue is directed to give effect to the conclusion reached in terms of sub-section (3) of section 143 of the Act forthwith - Writ petition succeeds. The impugned intimation is quashed. - - - - - Dated:- 26-2-2004 - Judge(s) : BARIN GHOSH. JUDGMENT BARIN GHOSH J. - Section 143(1) of the Income-tax Act, 1961, as was applicable during the relevant assessment year permitted the Assessing Officer to send an intimation to the assessee specifying the amount of tax payable by him where a return has been made under section 139 or in response to a notice under sub-section (1) of section 142. The statute provided that such intimation shall be deemed to be a notice of demand iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay interest. In the instant case, the subject matter of challenge is such an intimation. Sub-section (2) of section 143 authorised the Assessing Officer in a case referred to in sub-section (1), if the Assessing Officer considered it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not under paid the tax in any manner, he shall serve on the assessee a notice requiring him on a date to be specified therein either to attend his office or to produce or cause to be produced there, any evidence on which the assessee may rely in respect of the return. Therefore, whereas by virtue of sub-section (1) of section 143 of the Act the Assessing Officer was authorised to issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee has not under paid tax and, accordingly, he may thereupon take steps under sub-section (2) of section 143 of the Act. It is, however, not possible to comprehend that the self-same Assessing Officer could exercise power under sub-section (1) of section 143 of the Act simultaneously with exercise of power under sub-section (2) of section 143 of the Act. In the instant case, there is no dispute that the intimation under sub-section (1) of section 143 of the Act was issued on the same date, when the notice under sub-section (2) of section 143 of the Act was issued. In the affidavit-in-opposition filed by the Income-tax Department it has not been stated that in point of fact, the intimation under sub-section (1) of section 143 was issued at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter and the other commences the assessment of the liability. In such view of the matter, I think the intimation issued under sub-section (1) of section 143 of the Act which has been challenged in the instant writ petition cannot be sustained. It has been contended on behalf of the Revenue that after the intimation was issued the assessee took steps to have mistakes therein rectified and thereupon filed the present writ petition challenging the self-same intimation and that too, suppressing the steps taken for rectification thereof. The said conduct on the part of the assessee is not proper. The assessee should have been candid to the court. The question, however, that falls for consideration is whether by taking steps to rectify the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raining the conclusion of the proceedings under sub-section (3) of section 143 of the Act. Be that as it may, that injunction order is vacated, the Revenue is directed to give effect to the conclusion reached in terms of sub-section (3) of section 143 of the Act forthwith. Inasmuch as the proceedings pursuant to sub-sections (2) and (3) of section 143 of the Act were stayed by this court, for all practical purposes and, particularly, for the purpose of limitation, the time from the date of presentation of the writ petition until today shall be exempted. It is made clear that the final assessment made under sub-section (3) of section 143 of the Act is not the subject matter of this writ petition and accordingly, I had no occasion to de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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