JAGANNATH MISHRA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS petition has been brought impugning a notice dated March 30, 2001, annexure 4 to the writ petition, issued under Section 148 of the Income-tax Act, 1961. The notice is in the context of incomes of a Hindu undivided family on which the assessee was assessable to tax for the assessment year 1993-94.

(2.) IT needs to be mentioned that earlier to this notice of March 30, 2001, under Section 148 (indicated to the court as having been received on the date as in the notice), another notice No. 5692, dated March 1, 2001 (annexure 3), was also received by the assessee. This was a notice issued by the Additional Commissioner of Income-tax, Central Range, Patna.

(3.) IN the present case, the court has a situation where the assessee has received two notices, that is, one dated March 1, 2001, from the Additional Commissioner of INcome-tax, and the other dated March 30, 2001, under Section 148 of the Act and the assessee has not responded to either of the notices.