2009 (3) TMI 157

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..... ot be held to be bar but when factually we find that the period of six years under section 149(b) of the Act is not expired, we cannot hold and say that the issuance of notice on account of escapement of assessment is absolutely beyond jurisdiction - Alternatively, right to challenge the decision of the Assessing Officer by the assessee is composite in nature which includes the nature of subjective satisfaction by the Joint Commissioner. Therefore, at this stage we do not find any reason to interfere with the notice – writ petition dismissed
AMITAVA LALA and RAJES KUMAR JJ. Shubham Agrawal for the petitioner. Dhananjay Awasthi for the respondent. JUDGMENT AMITAVA LALA J.— The petitioner has challenged the notice dated February 27, 20 .....

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..... e time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the Assessing Officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years. In so far as the appeals filed against the order of assessment before the Commissioner (Appeals), we direct the appellate authority to dispose of the same, expeditiously. With the above observations, the civil appeals are dismissed." 5. Sri Shubham Agrawal, learned counsel appearing for the petitioner .....

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..... pon the issue at any stage of the proceeding. In the instant case, the petitioner has filed his reply and return and, therefore, he is entitled to get the reasons about the issuance of such notice and file the objection in connection thereto and the assessing authority is bound to decide the same with reasons and the petitioner will have further right to challenge such order. It is correct to say that if the issuance of notice or passing of any order is absolutely without jurisdiction, alternative remedy cannot be held to be bar but when factually we find that the period of six years under section 149(b) of the Act is not expired, we cannot hold and say that the issuance of notice on account of escapement of assessment is absolutely beyond .....

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