Law: Income Tax Act, 1961

Section: 148,142(1),271,144,139,151,149,150

JUDGMENT Rajendra Nath Mittal, J.-Briefly, the facts of the present case are that a notice under section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the 1961 Act"), was issued and despatched on February 24, 1970, relating to the assessment year 1961-62 to the petitioner by the Income-tax Officer, Sangrur. No return was filed by the petitioner in response to the notice. The Income-tax Officer, therefore, issued another notice on October 10, 1973, under section 142(1) of the aforesaid Act in which he was intimated to appear on November 23, 1973. The counsel for the petitioner appeared on November 24, 1973, and got the case adjourned to December 10, 1973, for filing a reply. The petitioner filed a reply dated December 9, 1973, supported by an affidavit stating therein that the alleged notice under section 148 was not served upon him. He further stated that no proceedings were competent against him under section 148 of the 1961 Act, as notice was not served upon him within eight years. The petitioner was required by the Income-tax Officer, respondent No. 2, to appear before him on March 18, 1974, when he was ordered to accept notice under section 148. Counsel for the petitioner refused to acknowledge the receipt of the notice. The petitioner also submitted his written reply regarding the aforesaid matter. On May 13, 1974, he has been served with a final order dated March 21, 1974, passed under section 144 of the 1961 Act, whereby the income of the petitioner has been assessed at Rs. 48,400. He had also been served with notice dated March 19, 1974, under section 271 to show cause as to why an order imposing a penalty be not passed against him. The petitioner challenged the order passed under section 144 of the Act and the notice dated March 19, 1974. At the time of motion hearing, the motion Bench admitted the petition to a Division Bench on the point of interpretation of the word "issue" occurring in section 148 of the 1961 Act. In order to decide the question, it is necessary to notice some of the sections of the 1961 Act. Section 147 empowers the Income-tax Officer, who has reason to believe that, by reason of the omission or failure on the part…

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