Wpms/2016/2011 Of M.j.b.international Ltd v. Assistant Director Of Income Tax And Others

WPMS No. 2016 of 2011 Hon’ble Alok Singh, J. Mr. Chetan Joshi, Advocate for the petitioner. Mr. H.M. Bhatia, Advocate for respondents. Present petition is filed assailing the notice under Section 148 of the Income Tax Act dated 31.03.2010 and draft assessment order issued under Section 144-C of the Income Tax Act dated 29.12.2010. Learned counsel for the respondents submits that notice for re-assessment under Section 148 of the Income Tax Act was received by the Chartered Accountant of the petitioner and draft assessment order issued under Section 144-C of the Income Tax Act was received by the petitioner himself in the year 2011, therefore, present petition is not maintainable and whatever defence and pleas petitioner wants to take, he may take before the Assessing Authority. Learned counsel for the petitioner submits that re-assessment notice was received by his Chartered Accountant, who had represented the him, at the time of filing of original assessment under Section 143 (3) of the Income Tax Act, therefore, service on him was not valid. In view of the fact that petitioner had himself received draft assessment order, pursuant to the re-assessment notice, therefore, petitioner is always at liberty to approach appropriate forum under the provisions of Income Tax Act. In view of the above, learned counsel for the petitioner seeks permission to withdraw this petition with liberty to take appropriate steps before appropriate forum. Permitted to be withdrawn with aforesaid liberty. (Alok Singh, J.) 10.03.2014