GAURAV AGARWAL Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) THE court : In this writ petition the petitioner has challenged the notice issued under Section 148 of the Income -tax Act, 1961 dated May 7, 2007, and the notices under Sections 143(2) and 142(1) dated May 23, 2008, for the assessment year 2005 -06 issued by the Income -tax Officer, Ward 46(2), Kolkata, respondent No. 1 on several grounds including the point of jurisdiction.

(2.) DURING the pendency of the writ petition the petitioner filed a supplementary affidavit annexing the letter dated July 15, 2008, without enclosures which, according to the assessee, is a letter objecting to the action of Respondent No. 1 seeking to reopen the case under Section 148 and the assessment order dated December 31, 2008, passed under Sections 143(3)/147 of the Act. According to the petitioner the order under Sections 143(3)/147 could not have been passed by Respondent No. 1 without disposing of the application dated July 15, 2008, objecting to the notice under Section 148 of the Act.

(3.) I make it clear that I have not gone into the merits of the matter.