NARINDER KAUR Vs. JODH SINGH INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner who is an assessee of income-tax has filed this petition for issuance of a writ of certiorari quashing the impugned notice dt. 5th Oct., 1996 Annexure P1 issued under S. 148 of IT Act, 1961 ('the Act'), on the ground that the notice has been issued without recording reasons and, therefore, illegal and unsustainable in law.

(2.) MR . B. S. Gupta, the senior Advocate, along with Mr. Sanjay Bansal, has put in appearance on behalf of the respondents. After taking instruction from Shri Jodh Singh, the ITO Ward No. 1(10), Ludhiana, he has stated that the notice Annexure P1 is in fact fated 15th Oct., 1996 and the date 5th Oct., 1996 has been mentioned wrongly by mistake. This notice was served on the assessee on 17th Oct., 1996. He states that reasons though recorded earlier for the reopening of the assessment have been dt. as 19th Nov., 1996. In view of the subsequent date mentioned in the recorded reasons, notice Annexure P1 issued under S. 148 cannot be sustained and the same be quashed with liberty to the respondents to initiate fresh proceedings for reopening of the assessment under the Act, if permissible under the statute in accordance with law.

(3.) THE petition stands allowed in the above terms with no order as to costs.