DILIP SURANA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) PETITIONER is seeking for issue of a writ of certiorari to quash the order dated 24 07.2002 passed by second respondent - Annexure -F, order dated 30.03.2004 - Annexure -G and order dated 08.01.2013 - Annexure -H.

(2.) I have heard the arguments of Mr.Malhara Rao, learned Advocate appearing for petitioner and Sri M. Thirumaiesh, learned Advocate and Junior Standing Counsel appearing for respondents.

(3.) THE return of income filed by petitioner - assessee came to be accepted and an assessment order came to be passed on 02.09.1999 - Annexure -A determining total undisclosed taxable income for the block period at Rs. 15,36,960/ - and tax thereon at Rs. 9,22,176/ - . Being aggrieved by this order, appeal came to be filed by the assessee before Commissioner of Income Tax (Appeals) and said appeal came to be allowed vide order dated 08.05.2002 holding that notice issued under Section 158BC(a)(ii) of the Act is invalid on account of sufficient time prescribed under the Act having not been given to the assessee to file return of income and consequently, block assessment order was annulled. Being aggrieved by this order, revenue filed an appeal in ITA Nos. 149 & 150/Bang/2002 before the Income Tax Appellate Tribunal, and Revenue's appeal came to be dismissed by order dated 06.05.2005. Revenue pursued the matter by filing an appeal under Section 260A of the Act before this Court in ITA No.3053/2005 which also came to be dismissed by answering the substantial question of law formulated therein in favour of the assessee vide order dated 14.09.2011 -Annexure -E.