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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
SANJAY K.AGRAWAL, SANJAY KUMAR JAISWAL
Sunil Kumar Jain Shrishrimal, S/o. Late Shri Mohanlal Shrishrimal – Appellant
Versus
Chief Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. legality of proceedings under section 148a of it act (Para 1 , 2 , 3) |
| 2. compliance with prior judgment of learned single judge (Para 4 , 10) |
| 3. arguments against the validity of the it notices (Para 5 , 7 , 8) |
| 4. judicial restraint in premature interference (Para 11 , 12) |
| 5. affirmation of lower court's ruling (Para 13) |
| 6. dismissal of appeal with reservation of rights (Para 14 , 15 , 16 , 17) |
Order :
Sanjay K. Agrawal, J.
1. The appellant herein/assessee has preferred this writ appeal calling in question legality, validity and correctness of order dated 25-7- 2023 passed by the learned Single Judge in W.P.(T)No.183/2023, by which the learned Single Judge has declined to quash the notice issued on 26-6-2023 under Section 148 along with order passed Section 148A(d) of the Income Tax Act, 1961 (for short, ‘the IT Act’) finding no merit.
2. The aforesaid challenge has been made on the following factual backdrop: -
3. On the basis of information received by the Assessing Officer on sight Portal of ITBA (Income Tax Business Application), notice under Section 148A(b) of the IT Act was issued to the assessee/ appellant herein along with the information on 27-3-2023 to which the
The court upheld the legality of reopening assessments under the Income Tax Act, confirming the Revenue's compliance with procedural requirements and allowing the appellant to address merits in subse....
Reassessment notice u/s. 148 and order u/s. 148A(d) for AY 2013-14 issued 47 days after reply due date held time-barred after excluding TOLA, sub-judice, reasons-supply, and reply periods; surviving ....
Notices under Section 148 of the Income Tax Act issued beyond prescribed limitation are invalid as per Supreme Court directives.
Reassessment notice u/s 148 invalid without Pr. CCIT approval when over 3 years elapsed from AY end per S.151(ii).
Reassessment notice u/s 148 issued beyond three years invalid without Principal Chief Commissioner approval under Section 151(ii); separate sanction required post Section 148A inquiry, irrespective o....
Notices issued beyond the established statutory limitation are invalid and must be quashed, emphasizing compliance with timelines set by legal precedents in tax law.
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