Back
SENTHILKUMAR RAMAMOORTHY
New Arcot Plywoods & Glasses, Kanchipuram – Appellant
Versus
Deputy Commissioner of Income Tax, Chennai – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling for the records of the respondent in DIN & Notice No.ITBA/AST/S/148_1/2023-2024/1058803619(1) PAN AALFN4448A, dated 15.12.2023 and quash the same.)
1. The petitioner challenges a notice issued under Section 148 of the Income Tax Act, 1961 (the Income Tax Act). The petitioner is a partner of a partnership firm carrying on the business of dealing in plywood and glass products. In respect of the assessment year 2019-2020, proceedings in respect of alleged escaped assessment were initiated by issuing a notice under Section 148A(b) and order under clause (d) thereof. The petitioner submitted a reply to the order under Section 148A(d) on 21.11.2023. Eventually, the impugned notice under Section 148 was issued on 15.12.2023.
2. Learned counsel for the petitioner challenges such notice on the ground that the notice was issued on the basis of a statement recorded under Section 133A of the Income Tax Act. By relying on the judgment of the Division Bench of this Court in Commissioner of Income Tax, Salem v. S.Khader Khan Son (Khader Khan), Manu/TN/8897/2007, learned counsel
The main legal point established is that a notice under Section 148 of the Income Tax Act can be based on a statement recorded under Section 133A, and such statement, along with survey findings, can ....
Post Finance Act 2021, s.148 reassessment valid even for search-derived info if search after 01.04.2021; presume recent searches post-date; quash assessment for natural justice violation if reasonabl....
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....
The notice issued under Section 148A(b) of the Income Tax Act was invalid due to procedural errors, lacking necessary information on escaped income and failing to follow required inquiry protocols.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
