IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.463 of 2010 Date of decision: 13.1.2010 Haryana State Co-operative Supply & Marketing Federation Ltd. -----Petitioner. Vs. Union of India and another. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Rajesh Garg, Advocate for the petitioner. --- ORDER: This petition seeks a declaration to the effect that proviso to Section 148 of the Income Tax Act, 1961 (for short, “the Act”), as amended by the Finance Act, 2006 w.e.f. 1.10.1991 is illegal. By the said amendment, limitation of 12 months for issuing notice under Section 143(2) of the Act was made inapplicable to the returns filed after 1.10.1991 and before October 01, 2005. The effect thereof is that notice could be issued beyond 12 months but within the period stipulated under Section 153(2) of the Act. The very same issue was examined by CWP No.463 of 2010 this Court earlier in Punjab State Co-operative Supply & Marketing Federation Ltd. v. Union of India & others [2007] 290 ITR 15 and the amendment was upheld. It was held that the object of the amendment was to clarify that limitation under Section 153(2) of the Act was not shortened by Section 143(2) of the Act. Reference was made to legislative history of the provisions and judgment of the Hon’ble Supreme Court, inter-alia, in National Agriculture Co-operative Marketing Federation of India Ltd. v. Union of India [2003] 260 ITR 548. It was also held that class of assessees who filed return between October 01, 1991 to September 30, 2005 and were given notice for reassessment was different from other assessees. Classification was reasonable and was intended to remedy the situation, arising out of judicial interpretation which was not intended by the Legislature. In view of earlier judgment of this Court in Punjab State Co-operative Supply & Marketing Federation Ltd. (supra), we do not find any merit in this petition and the same is dismissed. (ADARSH KUMAR GOEL) JUDGE January 13, 2010 ( ALOK SINGH ) ashwani JUDGE 2