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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S. Sonak, Jitendra Jain, JJ
Kamal Pasricha As Trustee Of Kuldip Kaur Trust – Appellant
Versus
The Income Tax Officer, Ward 19(2)(2) And Others – Respondent
| Table of Content |
|---|
| 1. petitioner challenges order (Para 3 , 4) |
| 2. commissioner declined jurisdiction (Para 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20) |
JUDGMENT :
(M.S. Sonak J.)
1. Heard learned Counsel for the parties.
2. Rule. The rule is made returnable immediately at the request of and with the consent of learned Counsel for the parties.
3. This Petition is concerned with the assessment year 2014-2015.
4. By instituting this Petition, the Petitioner challenges the impugned intimation under Section 143 (1) of the Income Tax Act, 1961 (Exhibit-D) and the impugned order dated 12 February 2021, made by the commissioner under Section 264 of the I.T Act, 1964 dismissing the petitioner’s revision against the impugned intimation dated 8 July 2013.
5. Upon reviewing the impugned order dated 12 February 2021, we find that the commissioner has effectively declined to exercise revisional jurisdiction on the following two grounds:
A.- because the Petitioner has an alternate remedy of instituting an Appeal against the impugned intimation dated 8 July 2015.
B- because intimation dated 8 July 2015 under Section 143 (1) of the IT Act, 1961 is not an ‘order’ revisable under Sect
The court established that an intimation under Section 143(1) of the Income Tax Act is revisable under Section 264, and the Commissioner cannot decline jurisdiction based solely on the existence of a....
An intimation under Section 143(1) of the Income Tax Act is revisable under Section 264, and the Principal Commissioner must exercise revisional powers when the time for appeal has expired.
Assessment order under section 153A with prior section 153D approval cannot be revised under section 263 unless approval held erroneous and prejudicial to revenue.
No fresh s.143(2) notice required in s.263 revisionary assessments as continuation of original proceedings with prior notice.
The court established that an intimation under Section 143(1) can be treated as an order for revision under Section 264, emphasizing the assessing authority's duty to consider refund claims based on ....
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