M/S. Hari Ram Bhanwar Lal v. Income Tax Officer Ward-2(1), Bikaner And Others

S.B. CIVIL WRIT PETITION NO.3593/2005 M/s. Hari Ram Bhanwar Lal vs. Income Tax Officer Ward-2(1), Bikaner and others. Date : 12.7.2005 HON'BLE MR. PRAKASH TATIA, J. Mr. Suresh Ojha, for the petitioner. - - - - - Heard learned counsel for the petitioner. The petitioner was served with a notice under Section143(2) of the Income Tax Act, 1961 (for short “the Act”). According to learned counsel for the petitioner, thereasons for issuing notice under Section 143(2) of the Acthas not been recorded by the assessing authority and thepetitioner submitted several representations to theauthorities for supplying copies of the reasons. It is alsosubmitted that as per the circular issued by the CentralBoard of Direct Taxes dated 27.9.2004, the assessingauthority could have issued under Section 143(2) of the Actwithin three months from the date of filing of the returnand in this case, the assessing authority has issued noticeon 16.3.2005 which is apparently beyond the prescribedperiod. It is also submitted that in view of the above reasons,the assessing authority has acted wholly withoutjurisdiction. It appears from the documents placed on the record thatthe petitioner submitted certain applications before theassessing authority for supply of reasons and thoseapplications have not been decided by the assessingauthority yet. The fact when the petitioner's case wasselected for scrutiny has also not come on record and,therefore, it is difficult to find out whether thepetitioner's case for scrutiny was selected within theperiod of three months from the date of filing of thereturn. In view of the above, the petitioner may submit hispreliminary objections/representation before the assessingauthority who shall pass appropriate order on that byrecording brief reasons. With these observations, this writ petition is disposedof. (PRAKASH TATIA), J. S.Phophaliya