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Petitioner: COMMISSIONER OF INCOME TAX and another VS Respondent: Major TIKKA KHUSHWANT SINGH
Court Name: Supreme Court of India Judge(s): K. S. Paripoornan, S. P. Bharucha, J. S. Verma Title:COMMISSIONER OF INCOME TAX and another vs Major TIKKA KHUSHWANT
SINGH Case No.: Civil Appeal No, 2498 of 1977 Date of Judgment:1995-01-24 Reported As: 1996 PTD 574 Result: Appeal dismissed Judgment ORDER ' point of law involved for decision in this appeal is already settled by the decision of this Court in R.K. Upadhyaya v. Shanabhai (P.) Patel (1987) 166 ITR 163, in which it has been held that the issuance of a notice within the period of limitation gives jurisdiction to the Income Tax Officer to proceed to make the reassessm ent. A copy of the impugned order made by the High Court in the writ petition filed by the respondent has not been produced by the appellant. However, from the statement contained in the special leave petition, it appears that the High Court directed the Appellate Assistant Commissioner to decide the assessee's appeal in accordance with law and in doing so to also ascertain when the notice under section 148 of the Income Tax Act, 1961, had been dispatched by registered post. There is thus no occasion to interfere with the order made by the High Court. ' The appeal is accordingly dismissed. No costs.