9911796707
TMI Blog1999 (3) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 148 refers to the escaped assessment and earlier the notice could have been served upon the assessee requiring him to furnish the return in not less than 30 days as may be specified in the notice. The words "not being less than 30 days" were deemed to be omitted by the Finance (No. 2) Act, 1996, with effect from April 1, 1989. This court in the case of Winter Care Pvt. Ltd. W. P. No. 3383 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril 1, 1989, therefore, the order passed on May 27, 1996, has become erroneous. The said order was cancelled by invoking the power under section 154(2)(b). The submission of learned counsel for the petitioner that the power exercised to amend the law retrospectively was not fair or reasonable and that now the assessing authorities are left with no guidelines. Arguments of learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to furnish a return of his income within thirty days. The above position in law was in force from April 1, 1989. Notices issued under section 148 have been held to be invalid by the Income-tax Appellate Tribunal on the ground that whereas the statute allows the taxpayer a time, 'not being less than thirty days', the notice gives the direction to file a return 'within a period of thirty days'. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction interfere with such a power which vests with Parliament. It appears that it was because of certain interpretations taken by the different courts, Parliament deleted the requirement of 30 days in furnishing of the return. It is no doubt true that the discretion is left with the assessing authority. But if the action in a particular case is arbitrary that would not make the provision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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