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SUPREME COURT OF INDIA
J.S. Verma, S.P. Bharucha and K.S. Paripoornan, JJ.
Commissioner Of Income-Tax And Anr. - Appellant
Versus
Major Tikka Khushwant Singh - Respondent
Appeal Civil 2498 Of 1977
Decided On : 24-1-1995
Jurisdiction - Income-tax Act - Issuance of Notice
Fact of the Case:
The appellant appealed against the High Court's order in a writ petition filed by the respondent. The High Court directed the Appellate Assistant Commissioner to decide the assessee's appeal in accordance with law and to ascertain the despatch date of the notice under Section 148 of the Income-tax Act, 1961.
Finding of the Court:
The Court dismissed the appeal, stating that there was no occasion to interfere with the High Court's order.
Issues: The main issue was the despatch date of the notice under Section 148 of the Income-tax Act, 1961.
Ratio Decidendi: The issuance of a notice within the period of limitation gives jurisdiction to the Income-tax Officer to proceed with reassessment.
Final Decision: The appeal was dismissed with no costs.
ORDER :
J.S. Verma, J. - 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 , 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.
2. The appeal is accordingly dismissed. No costs.
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