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GOPINATH P.
M. A. Ibrahim – Appellant
Versus
Commissioner Of Income Tax-Ii – Respondent
JUDGMENT :
Gopinath P., J.
The petitioner is an assessee under the Income Tax Act, 1961 (hereinafter referred to as ‘the 1961 Act’). For the assessment year 2007-08, the petitioner filed his return of income on 18.5.2007. The petitioner was served with Ext.P1 notice under Section 143(2)(ii) of the 1961 Act, on 22.8.2008. Thereafter, the assessing authority proceeded to issue Ext.P3 order of assessment under sub-section (3) of Section 143, on 30.12.2009, assessing the total income of the petitioner to be Rs.15,28,500/- (Fifteen lakhs twenty-eight thousand five hundred only) and proceeded to demand an amount of Rs.6,09,632/- (Six lakhs nine thousand six hundred thirty-two only) with surcharge, education cess and interest under Section 234 up to the date of the order. Being aggrieved by Ext.P3 order, the petitioner approached the Commissioner by filing Ext.P4 revision petition under Section 264 of the 1961 Act, taking up a contention that the notice issued to the petitioner under Section 143(2)(ii) of the 1961 Act was beyond the time prescribed in the first proviso to Section 143(2)(ii) which provided that no notice as contemplated by that provision shall be served on the assessee after
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