LAWS(ALL)-2004-8-187

DHARAM PAL SINGH RAO Vs. INCOME TAX OFFICER

Decided On August 05, 2004
DHARAM PAL SINGH RAO Appellant
V/S
INCOME TAX OFFICER Respondents

JUDGEMENT

(1.) By means of the present writ petition filed under Article 226/227 of the Constitution of India, petitioner, Dharam Pal Singh, seeks a writ, order or direction in the nature of certiorari quashing the notice under Section 148 of the IT Act, 1961, hereinafter referred to as the Act, for the asst. yrs. 1995-96 and 1996-97 filed as Annex. 2 to the writ petition and other consequential relief.

(2.) Briefly stated the facts giving rise to the present writ petition are as follows : The petitioner is an individual. He claims to be a senior citizen. He is drawing pension. He voluntarily filed the return for the asst. yr. 1997-98. The ITO, Ward-2, Hapur, issued notices dt. 26th March, 2002, under Section 148 of the Act seeking to reassess the petitioner for the asst. yrs. 1995-96 and 1996-97. According to the respondents, the notice was served personally on the petitioner on 28th March, 2002, which is being strongly denied by the petitioner. By way of abundant caution the ITO, Ward-2, Hapur, respondent No, 1, had also sent notices dt. 26th March, 2002, under certificate of posting, which is admitted to have been served upon the petitioner on 2nd April, 2002.

(3.) We have heard Sri M. Manglik, learned counsel for the petitioner, and Sri A.N. Mahajan, learned standing counsel for the respondents.