Itta/164/2003 Of The Commissioner Of Income Tax v. Gmr Vasavi Industries Limited

HON’BLE SRI JUSTICE L. NARASIMHA REDDYANDHON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A No.164 OF 2003 JUDGMENT:-(Per Hon’ble Sri Justice L. Narasimha Reddy) This appeal is preferred by the Revenue against the order dated21.01.2003, passed by the Visakhapatnam Bench of the Income TaxAppellate Tribunal, Visakhapatnam (for short, ‘the Tribunal’) inI.T.A.No.1189/Hyd/1997. The point that arises for consideration is as to whether it wascompetent for the assessing officer to take steps under Section 143(1)(a) ofthe Income Tax Act, 1961 (for short, ‘the Act’), once an order was passed byhim under Section 143(3) of the Act, in respect of the same assessee and thesame assessment year. Heard Sri S.R. Ashok, learned Senior Counsel for the department andSri S. Ravi, learned Senior Counsel for the respondent. The question which we referred to above has been dealt with by us inI.T.T.A.No.32 of 2002. After taking the relevant provisions into account, wepassed an order dated 24.07.2014 holding that it is not competent for anassessing officer to take steps under Section 143(1)(a) of the Act once anorder was passed under Section 143(3) of the Act. Following the same, we dismiss the appeal. Miscellaneous Petitions,if any, pending in this appeal shall stand disposed of. There shall be noorder as to costs. ____________________________ L. NARASIMHA REDDY, J ____________________________ CHALLA KODANDA RAM, J Date:16.09.2014Ks/gk HON’BLE SRI JUSTICE L. NARASIMHA REDDYAND HON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A No.164 OF 2003 Date:16.09.2014 ks/gk