9911796707
TMI Blog2009 (2) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 148 of the Act has not been controverted - impugned notice is quashed and set aside, as having been issued by an authority who did not have jurisdiction to issue the notice – consequently, Assessment Order framed is also quashed - 627 of 2009 - - - Dated:- 9-2-2009 - D. A. MEHTA and S.R.BRAHMBHATT, JJ. Mr. Manish J. Shah for the Petitioner. Mrs. Mauna M. Bhatt for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment Order has been framed by Assistant Commissioner of Income Tax, Patan Circle, Patan, the respondent herein. Though learned senior counsel appearing on behalf of respondent authority has tendered affidavit-in-reply dated 4/2/2009, the averments made on behalf of the petitioner that the Income Tax Officer had no jurisdiction to issue notice under Section 148 of the Act has not been controv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s recorded before proceeding ahead with the proposed assessment. The said reasons recorded by the authority were supplied only after a notice came to be issued by this Court. The approach of the respondent authority, in the circumstances, cannot be condoned, and the attempt to frame an Assessment on the basis of a notice issued without jurisdiction does not commend to the Court. However, without e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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