AMARJIT SINGH TUT. Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) This order will dispose of C.W.P. Nos. 19294, 19295 19302 and 19314 of 2009, as all the said petitions involve common questions of law.

(2.) In C.W.P. No. 19314 of 2009, the Petitioner sought quashing of notice dated 17.9.2008, Annexure P-4, under Section 143(2) of the Income Tax Act, 1961 (for short, "the Act") on the ground that the same was barred by limitation.

(3.) Case of the Petitioner is that he is an NRI and filed return for the assessment year 2007-08 on 31-7-2007 at Jalandhar, which was processed on 7-2-2008. The Petitioner filed an application dated 2-4-2008 under Section 154 of the Act, which is said to be still pending. Notice dated 17.9.2008 was issued under Section 143(2) of the Act by the Assistant Commissioner of Income Tax, Jalandhar, to which the Petitioner filed his objection on 20-10-2008 on the ground that the same was barred by limitation. Thereafter, he was served with a notice alongwith a questionnaire calling for further information, which was followed by notice dated 24-11-2009 by the Director of Income Tax (International Taxation), Chandigarh.