Harkaran Dass Vedpal vs Asstt. Commission Of Income Tax
2004 Latest Caselaw 309 Del

JUDGMENT

B.C. Patel, C.J.

1. The assessed was issued a notice dated 26.3.2002 under Section 158BD of the Income-tax Act, 1961. The procedure is prescribed under section 158BC for the block assessment.

2. In view of the notice dated 26.3.2002, it was incumbent upon the assessed to file the return. In the instant case material was supplied to the assessed on 29.5.2002 yet he did not bother to file return which he filed only on 10.3.2003. In view of the proceedings contained in Section 158BC of the Income-tax Act, 1961, the return is required to be filed within a period of 45 days. The delay in filing the return and approaching the court at the fag end clearly indicates that the assessed is not inclined to cooperate with the revenue and such method, therefore, is required to be deprecated.

3. It was the duty of the assessed to approach the court immediately after receiving a notice or the documents. It appears that after coming to know about some directions given by the court in another matter on concession made by the counsel for the revenue, the petitioner has rushed to this court.

4. Under the circumstances, we direct the Assessing Officer to supply a copy of the order wherein satisfactions were recorded within 24 hours and the assessed shall file its reply within the same period and the Assessing Officer shall decide the same within the same period. It goes without saying that the period for passing an order shall be extended by the time so taken in proceeding with this matter and by a further period of three days till the matter is disposed of.

5. With these directions, the petition stands disposed of.