Sikkim Court July 1999 Judgments
Alankar Commercial Pvt. Ltd. Vs. Assistant Commissioner of Income-tax ...
Court: Sikkim
Decided on: Jul-21-1999
Reported in: [2000]243ITR626(Sikkim)
Ripusudan Dayal, C.J. 1. The petitioner is a company registered under the Registration of Companies Act, Sikkim, 1961, on June 23, 1986. It was served with three notices dated March 16, 1995, by the Assistant Commissioner of Income-tax, Central Circle-4, New Delhi, under Section 148 of the Income-tax Act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the Assessing Officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of Section 147 of that Act and requiring the petitioner-company to deliver to him within thirty days from the date of the service of the notice an income-tax return. By this petition filed under Article 226 of the Constitution, the petitioner challenged these notices and claimed a writ of certiorari for quashing and setting aside the same and also a mandamus directing respondents Nos. 1 to 3 to withdraw the same. During the pendency of the petition, the petitioner-company was also serv...
Tag this Judgment!Alankar Commercial (P) Ltd. Vs. Assistant Commissioner of Income Tax a ...
Court: Sikkim
Decided on: Jul-21-1999
Reported in: (2000)159CTR(NULL)161
R. Dayal, C.J.The petitioner is a company registered under the Registration of Companies, Act, Sikkim, 1961, on 23-6-1986. It was served with three notices dated 16-3-1995, by the Assistant Commissioner, Central Circle-4, New Delhi under section 148 of the Income Tax Act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the assessing officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of section 147 of that Act and requiring the petitioner-company to deliver to him within thirty days from the date of the service of the notice an income tax return. By this petition filed under article 226 of the Constitution, the petitioner challenged these notices and claimed a writ of certiorari for quashing and setting aside the same and also a mandamus directing respondent Nos. 1 to 3 to withdraw the same. During the pendency of the petition, the petitioner-company was also served with three notices dated 5-2-199...
Tag this Judgment!- ‹ Prev
- Next ›