SHASHEES FLIGHT KITCHEN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This appeal has been preferred against the order passed by the Income tax Appellate Tribunal directing the assessing officer to consider all the objections raised by the assessed with reference to the impugned assessment. Counsel for the assessee however submitted that in view of the proviso to S.143(2) of the Income tax Act, assessing officer has no jurisdiction to proceed with the assessment since no notice was served on the assessee within six months from the date of filing of the return. This contention, in our view, can be raised by the assessee before the assessing officer and if the assessing officer finds that no notice has been issued within the time limit prescribed under the proviso to S.143(2) of the Act, the proceeding will be vitiated or else it is open to him to proceed with the assessment. In such circumstances, we are inclined to dispose of the appeal with direction to the assessing officer to examine the question as a preliminary issue and then to proceed in accordance with law. This will be done by the assessing officer within a period of two months from the date of receipt of a copy of this judgment The appeal is on the merits of the case.