[1995] 212 ITR 650 (SC)
SUPREME COURT OF INDIA
Commissioner of Income-tax
versus
Major Tikka Khushwant Singh
J.S. VERMA, S.P BHARUCHA AND K.S. PARIPOORNAM, JJ.
CIVIL APPEAL NOS. 2498 OF 1977
JANUARY 24, 1995
JUDGMENT
The 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 reassessment. 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 despatched 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.
