COMMERCIAL ART PRESS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessee is a registered partnership firm. It carries on the business of printing press at Lucknow. For the assessment year 1961-62, the assessees filed a return. THE ITO, however, completed the assessment to the best of his judgment. Subsequently, the ITO felt that some income had escaped assessment. He issued a notice under Section 148 on July 2, 1966. He again issued a notice under Section 143(2) on April 13, 1967, requiring the assessee to attend in order to explain certain matters.

(2.) THOUGH these proceedings were pending, the ITO issued yet another notice under Section 148 on August 30, 1968. In due course, he completed the reassessment proceedings by an order dated December 2, 1968.

(3.) THERE can be no manner of doubt that an ITO has no jurisdiction at all to issue notices under Section 148 repeatedly. When reassessment proceedings commence owing to the issuance of the notice under Section 148 and the same are validly pending, no fresh notice can be issued under Section 148. Subsequent notices can only be in pursuance of the provisions of Section 143(2) requiring the assessee to come forward and explain the return filed by him. The view that the notice issued under Section 148 on August 30, 1968, was illegal, hence admits of no doubt or dispute.