D.K. Seth, J. - (1.) The appeals being A.P.O. No. 118 of 2002 and A.P.O. No. 361 of 2001 arise out of the judgments and orders both dated January 28, 2002, passed in W. P. No. 2492 of 1994 (Simplex Concrete Piles (India) Pvt. Ltd. v. Deputy CIT [2002] 255 ITR 49) and W. P. No. 2489 of 1994 (Geo Miller and Co. Ltd. v. Deputy CIT [2002] 254 ITR 620), respectively. The learned judge was pleased to dismiss both the writ petitions after considering the relevant position in facts and proposition of law, which have since been assailed in these appeals.
(2.) The moot question we are required to consider is the validity and legality of the notices, all dated July 29, 1994, issued by the respondent-Income-tax Department under Section 148 of the Income-tax Act, 1961, for reopening the respective assessment under Section 147 for the assessment years 1984-85 to 1989-90 and 1985-86 to 1989-90, respectively, in the two cases.
(3.) Dr. Pal has contended that there was an embargo of a period of four years in reopening the assessment in respect of cases falling under Clause (b) of Section 147 as it stood prior to April 1, 1989, where the assessment is sought to be reopened on the ground other than failure or omission on the part of the assessee to disclose fully and truly all material facts necessary for assessment (read with Clause (b) of Sub-section (1) of Section 149). After the amendment, the proviso to Section 147 provides similar four years' embargo on grounds other than the assessee's default. He has also contended that the provisions being procedural law, it would be governed by the amended provision, since in 1994, the amended provisions were in force. But if it is done under the un-amended provision, then he stands on a better footing. According to him, these four years' embargo is not dependent on Section 151 where the period of four years had expired in respect of cases sought to be reopened on the basis of information other than the assessee's default. Therefore, the notices should be quashed. He has referred to various decisions to which reference would be made at the appropriate stage.;