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CHAKRADHARI SHARAN SINGH, JITENDRA KUMAR
Anju Singh, Wife of Nawal Kishore Singh – Appellant
Versus
Chief Commissioner of Income Tax (In Situ) – Respondent
JUDGMENT :
CHAKRADHARI SHARAN SINGH, J.
The petitioner is an assessee, who has been allotted Permanent Account Number (PAN) AYKPS5218E within the meaning of Section 2(7) of the Income Tax Act, 1961(“the Act” for short), has filed the present writ application seeking following reliefs:-
II) quashing the order dated 19.08.2022 passed under section 148A(d) of the Act (Annexure-2) holding it to be a fit case for issuance of notice under section 148 of the Act.
“I) quashing the show cause notice dated 05.07.2022 (Annexure-1) issued to the petitioner under section 148A(b) of the Income Tax Act, 1961 (hereinafter “the Act”) by the respondent Assistant Commissioner of Income Tax (hereinafter referred to as “the Assessing Officer” for the Assessment Year 2018-19.
II) quashing the order dated 19.08.2022 passed under section 148A(d) of the Act (Annexure-2) holding it to be a fit case for issuance of
I
The requirement of prior approval of the specified authority under Section 148A(d) satisfies the condition for issuance of a notice under Section 148 of the Income Tax Act, 1961.
The main legal point established in the judgment is the significance of adhering to the procedure prescribed under Section 148A of the Income Tax Act, 1961 before initiating reassessment proceedings.....
Reassessment notice u/s 148 invalid without Pr. CCIT approval when over 3 years elapsed from AY end per S.151(ii).
The court established that the discretionary nature of inquiries under Section 148A does not mandate a personal hearing or exhaustive justification for the Assessing Officer's decisions.
The central legal point established in the judgment is the interpretation of the amended re-assessment scheme introduced by the Finance Act, 2021, and the importance of upholding principles of natura....
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