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TMI Blog2009 (12) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... or the assessment years 1990-1991 to 1998-1999 at Chennai. On 19.2.1990 her marriage was solemnized thereafter she is residing at Agra. - The notice under section 148 has been issued for the assessment year 1998-1999 at Agra. – held that - Section 148 of the Income Tax Act provides that before making assessment, reassessment or computerization under section 147 of the Income Tax Act, the "assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 1998-1999 under section 148 of the Income Tax Act. The facts of the case may be noticed in brief: The petitioner prior to her marriage was residing at Chennai and was filing her returns with the Deputy Commissioner, Income Tax, Range-II, Madras (Chennai). She filed the returns for the assessment years 1990-1991 to 1998-1999 at Chennai. On 19.2.1990 her marriage was solemniz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Special Ward, Chennai asking the addressee to transmit the assessment record relating to the assessment year 1998-1999. In the rejoinder affidavit, the stand taken in the writ petition has been reiterated. Shri Ravi Kant, learned Senior Advocate for the petitioner submits that on the facts which are not in dispute , the impugned notice could not have been issued by the respondent No.3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned counsel for the parties and perused the record. Section 148 of the Income Tax Act provides that before making assessment, reassessment or computerization under section 147 of the Income Tax Act, the "assessing officer" shall serve on the assessee a notice requiring him to furnish return of the income. The said power has been given on the assessing officer. Indisputably, in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. Writ Petition No. 181(Tax) of 2004 M/s Ema India Ltd. versus Asstt. Commissioner of Income Tax Central Circle-I dated 16.9.2009. The said judgement has no application to the controversy on hand. The question is: who is assessing authority within the meaning of Section 148, was not involved therein even remotely. The said judgement is, therefore, distinguishable and has no application to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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