MAN MOHAN KEDIA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The writ petitioner manufactures paints and related products. He also deals in computer accessories.

(2.) For the assessment year 2006 2007 he filed a return of income under the Income Tax Act, 1961. It was filed on 23rd October, 2006. Total income was declared as Rs.3,29,860/-. Tax due thereon was shown as Rs. 49,937/-. It was also declared there that advance tax of Rs. 75,000/- had been paid. A refund of Rs. 25,563/- was claimed. The previous or the financial year was 2005-2006

(3.) The return was filed under Section 139 of the Act. It was not put under scrutiny or formally assessed. To put it more legalistically, no notice under Section 143 (2) of the Act was issued to the writ petitioner.