Bishan Chand Mukesh Kumar vs Union Of India
2003 Latest Caselaw 1061 Del

ORDER

1. Mr. R.D. Jolly, learned senior standing counsel for the revenue, states on instructions from Mr. Ram Mohan Singh, Deputy Commissioner of Income-tax that the reasons recorded for issuing notice under section 158BD of the Income Tax Act, 1961 shall be supplied to the petitioner. In view of the statement, we dispose of the writ petition with a direction that on petitioner's filing objections within two weeks of the supply on the reasons, the assessing officer shall dispose of the same before proceeding further in the matter of assessment for the block period in question. It will be open to the petitioner to raise all the objections with regard to the jurisdiction of the assessing officer in taking recourse to the proceedings in question.

1. Mr. R.D. Jolly, learned senior standing counsel for the revenue, states on instructions from Mr. Ram Mohan Singh, Deputy Commissioner of Income-tax that the reasons recorded for issuing notice under section 158BD of the Income Tax Act, 1961 shall be supplied to the petitioner. In view of the statement, we dispose of the writ petition with a direction that on petitioner's filing objections within two weeks of the supply on the reasons, the assessing officer shall dispose of the same before proceeding further in the matter of assessment for the block period in question. It will be open to the petitioner to raise all the objections with regard to the jurisdiction of the assessing officer in taking recourse to the proceedings in question.

2. The writ petition stands disposed of in the above terms.

2. The writ petition stands disposed of in the above terms.