2003 (3) TMI 30

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..... the same, it should have challenged the certificate of intimation within reasonable time - No explanation much less satisfactory has been furnished for this inordinate delay. All that is contended by the petitioner is that the petitioner kept making representations to the Department. This, in our opinion, does not explain the delay in approaching the court. Consequently, the writ petitions are dis .....

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..... the amount of tax payable by the petitioner. This certificate of intimation was sent on February 16, 1999. The petitioner made a representation challenging the correctness of the calculations made by the Department. The Commissioner of Income-tax by his letter dated March 9, 1999 (annexure P2 with the writ petition), informed the petitioner that the calculations made by the Department were correc .....

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