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Judgment Search Results Home > Cases Phrase: rationale Court: sikkim Year: 1999 Page 1 of about 2 results (0.064 seconds)

Jul 21 1999 (HC)

Alankar Commercial Pvt. Ltd. Vs. Assistant Commissioner of Income-tax ...

Court : Sikkim

Decided on : Jul-21-1999

Reported in : [2000]243ITR626(Sikkim)

ripusudan dayal, c.j. 1. the petitioner is a company registered under the registration of companies act, sikkim, 1961, on june 23, 1986. it was served with three notices dated march 16, 1995, by the assistant commissioner of income-tax, central circle-4, new delhi, under section 148 of the income-tax act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the assessing officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of section 147 of that act and requiring the petitioner-company to deliver to him within thirty days from the date of the service of the notice an income-tax return. by this petition filed under article 226 of the constitution, the petitioner challenged these notices and claimed a writ of certiorari for quashing and setting aside the same and also a mandamus directing respondents nos. 1 to 3 to withdraw the same. during the pendency of the petition, the petitioner-company was also served with three notices dated february 5, 1997, for the aforesaid years under section 142(1) of the income-tax act, 1961. on an application made by the petitioner-company for staying the proceedings, pursuant to these notices, a learned single judge of this court passed an order on march 29, 1997, 'that the respondents may continue with the assessment proceedings but even after making the final assessment no demand should be raised or no further action for realisation of the assessed amount be .....

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Jul 21 1999 (HC)

Alankar Commercial (P) Ltd. Vs. Assistant Commissioner of Income Tax a ...

Court : Sikkim

Decided on : Jul-21-1999

Reported in : (2000)159CTR(NULL)161

r. dayal, c.j.the petitioner is a company registered under the registration of companies, act, sikkim, 1961, on 23-6-1986. it was served with three notices dated 16-3-1995, by the assistant commissioner, central circle-4, new delhi under section 148 of the income tax act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the assessing officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of section 147 of that act and requiring the petitioner-company to deliver to him within thirty days from the date of the service of the notice an income tax return. by this petition filed under article 226 of the constitution, the petitioner challenged these notices and claimed a writ of certiorari for quashing and setting aside the same and also a mandamus directing respondent nos. 1 to 3 to withdraw the same. during the pendency of the petition, the petitioner-company was also served with three notices dated 5-2-1997, for the aforesaid years under section 142(1) of the income tax act, 1961. on an application made by the petitioner-company for staying the proceedings, pursuant to these notices, a learned single judge of this court passed an order on 29-3-1997, 'that the respondents may continue with the assessment proceedings but even after making the final assessment no demand should be raised or no further action for realisation of the assessed amount be made till the disposal of the writ petition.' this .....

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