APOGEE INTERNATIONAL LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Since the issues involved and the prayers in both the writ petitions are the same, both the petitions can be dealt with under a common judgment.

(2.) In respect of assessment year 1989-90 the petitioners submitted their returns of income, which were accompanied by statements showing computation of taxable income. It appears that though initially the Assessing officer had issued to the petitioners notices under Section 143(2) of the Income- tax Act. 1961 (for short the Act), as also a questionnaire to the petitioners in CWP No.496/94, calling for information on certain points but ultimately the returns filed by them were accepted and intimations under Section 143(1)(a)(i) of the Act were issued. Subsequently the Assessing officers issued fresh notices under Section 143 (2) of the Act, calling upon the petitioners to appear and clarify certain points with a view to assess their income for the relevant assessment year. It is these notices which are under challenge in these petitions.

(3.) Although in the writ petitions, the petitioners have challenged the constitutional validity of Section 143(2) of the Act, as it existed at the relevant time, but Mr. P.V.Kapoor, Senior Advocate, appearing for the petitioners did not press before us the question of constitutional validity of the said Section. Thus the other issue which survives for consideration is about the legality and validity of the notices issued under Section 143(2) of the Act after the aforenoted intimations had been sent to the petitioners.