- (1.) The Court : The petitioner has assailed a notice dated March 14, 2008 issued under Section 148 of the Income Tax Act, 1961.
(2.) The learned Advocate for the petitioner has submitted that the notice was issued in respect of the assessment year 2001 - 02. In respect of such assessment year, the income tax authorities had invoked the provisions of Sections 142 and 143 of the Income Tax Act, 1961. The income tax authorities had undertaken an investigation in the scrutiny proceeding. The petitioner had submitted two replies to the income tax authorities in such scrutiny proceeding. One of the issues raised in such scrutiny proceeding was the applicability of the provisions of tax deducted at source in respect of a portion of payments made by the petitioner. The petitioner did not deduct tax at source in respect of a portion and had deducted tax at source in respect of another portion. According to the petitioner it was not liable to deduct tax at source for such portion. On consideration of such reply, an order under Section 143 was passed. After a lapse of more than four years from the order under Section 143 the authorities have purported to invoke Section 148. He has submitted that the conditions precedent for the authorities to invoke Section 148 of the Income Tax Act, 1961, have not been fulfilled in the present case and, therefore, the notice should be quashed.
(3.) The learned Advocate for the income tax authorities has submitted that, pursuant to the interim order dated December 4, 2008, the Deputy Commissioner of Income Tax had assessed the liability. However, such order of the Deputy Commissioner of Income Tax has not been communicated in view of the directions contained in the order dated December 4, 2008.;