CARBON INDIA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) BY this petition, the petitioner seeks quashing of the impugned demand notice as well as the impugned assessment order, Annexure-9 to the writ petition, giving rise to the demand notice.

(2.) SHORT submission of counsel for the petitioner is that a plea was specifically raised before the assessing authority that notice under S. 148 of the IT Act, 1961 had not been served on the petitioner before assuming jurisdiction for reassessment, but the assessing authority omitted to consider the same. He further submits that the petitioner had come up to this Court earlier also by way of a writ petition challenging the notice issued under S. 148 of the Act, 1961, for the same reason and then by a judgment dt. 8th Nov., 1996, Annexure-7 to the writ petition, the writ petition was dismissed in limine on the ground that the question of the notice issued under S. 148 not being served was not a pure question of law but a mixed question of law and fact. The Court, however, observed in the said judgment that it was open to the petitioner to raise the said plea before the assessing authority, which would then be decided by him. The submission of counsel for the petitioner is that pursuant to the judgment dt. 8th Nov., 1996 of this Court, the petitioner had raised this plea before the assessing authority, but he simply omitted to consider the same. If that is so, the petitioner may make an application seeking rectification of the reassessment order, Annexure-9 to the writ petition, before the assessing authority.

(3.) CERTIFIED copy of this order will be supplied to the parties on payment within 24 hours.