Jawahar Lal Gupta, J. - (1.) IS the action of the respondent-Joint Commissioner of Income-tax, Special Range, Patiala, in issuing notice dated March 29, 2001, under Section 148 of the Income-tax Act, 1961, rendered illegal merely for the reason that notice under Section 143(2) had not been issued to the petitioner ? This is the short question that arises for consideration in this petition under Article 226 of the Constitution. A few facts may be noticed.
(2.) ON December 24, 1999, the petitioner filed its return of income for the assessment year 1999-2000. It declared an income of Rs. 1,45,26,10,930. ON May 23, 2000, the respondent informed the petitioner that after adjusting the tax already paid, it was liable to pay an amount of Rs. 1,46,88,952. A copy of this "intimation" is at annexure P-2 with the writ petition. The petitioner filed an appeal claiming that the amount of Rs. 1,70,20,247 charged by way of interest under Section 234C was not leviable. Vide order dated November 23,2000, the Commissioner of Income-tax (Appeals) accepted the petitioner's claim. On February 25, 2001, the Assessing officer issued notice under Section 154/ 155 for amendment of the intimation under Section 143(1). On March 8, 2001, the petitioner filed its reply. It also filed a revised return of income on March 19, 2001.
(3.) ON March 31, 2001, the petitioner received a notice dated March 29, 2001, under Section 148 of the Act. A copy of this notice is at annexure P-3 with the writ petition. The petitioner filed its reply on April 28, 2001. Thereafter, on May 17, 2001, the petitioner requested the respondent to disclose the reasons for reopening of the assessment under Section 148 of the Act. A copy of this communication is at annexure P-4 with the writ petition. The reasons were supplied by the respondent with letter dated July 31, 2001. A copy has been produced as annexure P-5 with the writ petition. Having received the communication, the petitioner submitted an application dated September 6, 2001, to the respondent that the proceedings be dropped. The petitioner alleges that no reply has been received. Thus, it has filed the present writ petition.;