ASHOK ARORA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This writ petition has been filed seeking the quashing of the assessment order dated 30th December, 2009.

(2.) The events leading to the passing of the assessment order dated 30th December, 2009 in respect of the assessment year 2002-03 are as follows. A notice under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the said Act) was issued on 27th February, 2009. The said notice was sent by speed post as well as through a notice server. The said notice under Section 148 was hand delivered by the notice server on 16th March, 2009 at the chamber address of the petitioner at Tis Hazari Courts. However, said notice which was hand delivered on 16th March, 2009 is said to have been received by one Sandhya Mittal, whom the petitioner claims not to know. It is on this basis that the petitioner took the stand that the notice under Section 148 was not received by the petitioner.

(3.) Be that as it may, it is an admitted position that the petitioner went to inspect the files available with the concerned Assessing Officer on 23rd November, 2009. On that date, the reasons for reopening of the case along with the notice under Section 142(1) as also the letter dated 23rd October, 2009 were handed over to the petitioner by the Assessing Officer. The original file was shown to us by the learned Counsel for the Revenue. There is an endorsement in the said file maintained by the Assessing Officer which reads as under: