2009 (10) TMI 25

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..... ase may be, is under legal obligation, to give a copy of the order terminating the proceedings under Section 148 of the Act. We also noticed the observation made by the CIT Meerut that the notices under Section 148 of the Act are meant to tax the escaped income and create additional demand and they are not meant to regularise the belated returns claiming refund. The said observation is totally uncalled for, when the proceedings were initiated by the department on their own accord.
Hon'ble Prakash Krishna, J. and Hon'ble Subhash Chandra Nigam, J. Petitioner's Counsels - Rakesh Ranjan Agrawal and Suyash Agrawal Respondent's Counsel - S.C. , A.N. Mahajan , Ashok Kuamr , Bharat Ji Agarwal , D. Awasthi , G. Krishna and S. Chopra JUDGMENT .....

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..... r communicated to the fate of the said proceedings initiated under Section 148 of the Income Tax Act. The petitioner was left with no option, but to apply for copy of the order which might have been passed in the said reassessment proceeding by way of application dated 2-7-2003. The authority concerned failed to supply copy of the order, if any, passed in those proceedings and it appears that the matter was referred to the CIT, Meerut. The CIT, Meerut, by the impugned order dated 4-2-2004, has informed the petitioner that the said petition for supply of copy of the order is not entertainable as the notices under Section 148 of the Act are meant to tax the escaped income and create additional demand and they are not meant to regularise the b .....

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..... gs either way. On the other hand, Sri A.N. Mahajan, learned Standing Counsel for the department submits that since the returns were filed belatedly and the petitioner wants refund of the tax deposited in pursuance of the belated returns, the remedy of the petitioner is to approach the Central Board of Direct Taxes under Section 119(2)(b) of the Act. Considered the respective submissions of the learned counsel for the parties and perused the record. It is not denied in the counter affidavit that the notices under Section 148 of the Act for the assessment years 1991-92, 1992-93 and 1993-94 were issued. It is also not denied in the counter affidavit that in response to the said notices, returns were filed by the petitioner. The petitioner is .....

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