9911796707
TMI Blog2002 (3) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt. On October 31, 1975, the petitioner-company filed a return of income for the assessment year 1975-76 showing income of Rs. 47,480. On October 11, 1977, the petitioner-company filed a revised return showing a loss of Rs. 5,55,770. On October 5, 1978, a draft order of assessment was sent by the Income-tax Officer under section 144B, (then existing) as the variation proposed to be made by the Income-tax Officer exceeded a sum of Rs. 1,00,000. On October 18, 1978, the petitioner sent an objection under section 144B(2) of the Act in respect of the proposed draft order of assessment. On January 19, 1979, the appropriate Assistant Commissioner of Income-tax gave hearing of the objection. The hearing of the assessment was completed under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also quashed. Respondent No. 1 will be at liberty to make an assessment in respect of the assessment year in question under the provisions of section 143 of the Act. The writ petition is disposed of accordingly. There will be no order as to costs. Let a photocopy of the unreported judgment dated January 31, 1991, filed in court today be kept with the record of this case." It appears that the draft assessment order in relation to such assessment year passed under section 144B was quashed in view of the omission of the section itself by the Direct Tax Laws (Amendment) Act, 1987. However, liberty was granted to make respective assessment under the provisions of section 143 of the Act. According to the petitioner in the garb of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond the period. Previously, there was a clause being clause (c) under section 153(1) of the Act immediately after clauses (a) and (b) whereunder a two year period was fixed from the end of the assessment year in which the income was first assessable or one year from the end of the financial year in which a return or a revised return relating to the assessment year, etc., was filed. Such clause (c) provides that after the expiry of one year from the date of the filing of a return or a revised return under sub-section (4) or (5) of section 139 no assessment shall be made. Out of such sub-sections under sub-section (5) if any person, having furnished a return under sub-section (1), or in pursuance of a notice issued under sub-section (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the reference to one year aforesaid shall be construed as a reference to two years from the end of the relevant assessment year." It also appears to this court that there is much distinction in between the present case and the case before the Supreme Court. It was the case of reassessment as per the notice of the income-tax authority. The present one is a process on the basis of revised return. Moreover, such judgment was delivered in the year 1960. But subsequent thereto by an amendment of Act with effect from October 6, 1964, the section 153(3)(ii) was amended by incorporating "or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act". It further appears to this court that in such case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be debarred from issuing the notices on the basis of the liberty granted under an order of the court. That apart the petitioner invoked and challenged the very notices before this writ court which normally cannot be entertained. They could have given reply taking the point of limitation, if any, which should have been the proper way to proceed with the same. Therefore, if today, the writ court interferes, it will be presumably correct that in one hand liberty was given to the authority in an earlier order and on the other hand such liberty is withdrawn by the present order. Self-contradictory orders cannot be passed by the same court. It should be the touch-stone of appreciation. Therefore, the writ petition stands dismissed. No order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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