MEMA PAUL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Heard Mr. H.S. Paonam learned senior counsel assisted by Mr Sushruta Yumnan, learned counsel appearing for the petitioners and Mr. Kh. Samarjit, learned DSGI assisted by Mr. Armananda, learned counsel appearing for the respondents.

(2.) The writ petition has been filed with the prayer for quashing and setting aside the order dtd. 28/12/2006 passed by the Assessing Officer, i.e., Income Tax Officer, Ward-2, Imphal and the consequential order passed in penalty proceeding as illegal being violative of the provisions of Sec. 153(1)(2) of the Income Tax Act, 1961.

(3.) The facts of the present case are not in dispute. The original petitioner was an assessee under the Income Tax Act, 1961 ("the Act", for short) and for the Assessment Year, 2003-2004, the said petitioner filed Return of her income on 4/6/2004 disclosing the total income of Rs.1,00,240.00. The Return filed by the said petitioner was processed under S. 143(1) of the Act on 14/12/2004 and thereafter, intimation was issued on the same date. After about one year from the date of filing the aforesaid Return, the Income Tax Officer, Ward-2, Imphal (hereinafter referred to as "the Assessing Officer", for short), by holding that he had reasons to believe that the income chargeable to tax had escaped assessment within the meaning of Sec. 147 of the Act, issued notice under Sec. 148 of the Act dtd. 28/7/2005 to the original petitioner requiring her to submit a Return of her income in the prescribed form within 30 days from the date of service of the said notice. There is nothing on record to indicate as to when the said notice was received by the original petitioner, however, it has been submitted on behalf of the petitioner that the said notice under S. 148 was received on 6/12/2005 and the respondents have not denied such contention.