9911796707
TMI Blog1991 (9) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... p firm. On January 28, 1985, it was served with a notice under section 148 of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), for the assessment year 1982-83. Ultimately, an assessment order was passed by the assessing authority on July 31, 1989. On appeal preferred by the assessee against the assessment order, the first appellate authority by his order dated July 30, 1989, rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which too was ultimately rejected by the court on April 29, 1991. The net result was that the legal position as declared by the Appellate Tribunal by its order dated March 30, 1990, prevailed. Meanwhile the Income-tax Officer issued on March 29, 1990, another notice under section 147 of the Act for the said assessment year by setting out the necessary reasons and removing the defect pointed out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stence of the first notice under section 147 of the Act, the impugned notice issued on March 29, 1990, is bad in law. During the course of his argument, Shri M. S. Pipersani appearing for the petitioner has relied upon a Division Bench decision of this court in the case of STO v. Firm Ram Das Ram Dutt [1973] UPTC 20. It has been held in the said case where original assessment proceeding is pending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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