1. Reassessment proceeding under the Income-tax Act, 1961 — Dispute regarding the dispatch date of notice under Section 148. (Para 1 )
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1995 Supreme(SC) 1371
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
Important Points
The issuance of a notice within the period of limitation gives jurisdiction to the Income-tax Officer to proceed with reassessment.
Subject
Taxation Law - Income Tax
Act Referred
Headnote
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.
Legal Category Hierarchy
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taxation
-
income tax
-
reassessment
- jurisdiction (Para 1)
-
reassessment
-
income tax
Table of Contents
2. Whether the issuance of notice under Section 148 within the limitation period confers jurisdiction for reassessment. (Para 1 )
3. The High Court's direction to ascertain the dispatch date of the notice under Section 148 is legally sound and requires no interference. (Para 1 )
4. Issuance of a notice within the period of limitation confers jurisdiction on the Income-tax Officer to proceed with reassessment. (Para 1 )
5. Appeal dismissed. (Para 2 )
6. Does the issuance of a notice within the limitation period grant jurisdiction for reassessment?
Yes, the issuance of a notice within the period of limitation gives the Income-tax Officer the jurisdiction to proceed with the reassessment. (Para 1 )
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.
