Debangsu Basak, J. - (1.) A notice under Section 143(2) of the Income Tax Act, 1961 is under challenge in the present writ petition.
(2.) Learned Additional Advocate General appearing for the petitioner submits that, the impugned notice is barred by the limitation prescribed under Section 143 of the Act of 1961. In support of his contentions, he relies upon (Commissioner of Income Tax Versus Sohan Lal Chajjan Mal, 2008 307 ITR 53). He seeks leave to file a supplementary affidavit. Supplementary affidavit filed in Court today be taken on record.
(3.) Learned Advocate appearing for the revenue submits that, the initial return filed by the petitioner was defective and the same was corrected subsequently. The impugned notice was issued within the prescribed period of limitation under Section 143 of the Act of 1961 taking the date of limitation to commence from the date of rectification of the return.;