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YOGENDRA KUMAR PUROHIT, MANINDRA MOHAN SHRIVASTAVA
Laxmi Meena – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. petition against the income tax order (Para 2) |
| 2. arguments on jurisdiction and merits (Para 3 , 4) |
| 3. court's examination of procedural propriety (Para 5 , 6) |
| 4. legal principles surrounding reassessment (Para 7 , 8) |
| 5. conclusion on dismissal of petition (Para 9 , 10) |
ORDER :
Heard.
2. This writ petition is directed against the order dated 28.07.2022 passed by the Income Tax Officer in exercise of powers under section 148A(d) of the INCOME TAX ACT and also simultaneously issuing notice under section 148 of the INCOME TAX ACT .
3. Learned counsel for the petitioner would argue that the institution of proceedings under Section 148 preceded by order dated 28.07.2022 passed under Section 148 A(d) of the IT Act are wholly without jurisdiction and authority of law inasmuch as, the sale deed shows only 13 lakhs as the sale consideration and that was duly disclosed income. Therefore, it is contended that it is apparently not a case of any income having escaped assessment.
4. On the other hand, learned counsel for the Revenue would submit that the issue, which has been raised by the petitioner, is not pertaining to any jurisdiction but essentially a matter of determination
Point of Law – Assessee has been given liberty to raise all objections before Assessing Officer, who, in turn, has been directed to pass an order in terms of Section 148A(d) of Act after following du....
Section 149 reads as no notice under section 148 shall be issued for relevant assessment year.
The main legal point established is the requirement for a prior show cause notice to consider the assessee's response and the prohibition on raising new issues not previously raised in the show cause....
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