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IN THE HIGH COURT OF ORISSA AT CUTTACK
HARISH TANDON, MURAHARI SRI RAMAN
Sunil Kumar Sahoo Son of Narayan Sahoo – Appellant
Versus
Deputy Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. challenge against assessment order under it act (Para 1 , 2) |
| 2. arguments on notice and compliance issues (Para 4 , 5) |
| 3. court's analysis of jurisdiction and statutory provisions (Para 6) |
| 4. setting aside of assessment order and remand for fresh assessment (Para 8) |
| 5. conclusion and directives of the court (Para 9) |
JUDGMENT :
MURAHARI SRI RAMAN, J.
Challenge is laid in the instant writ petition against Assessment framed under Section 147 read with Section 144 of the Income Tax Act, 1961, vide Order dated 14.11.2017 of the Deputy Commissioner of Income Tax, Circle 1(2), Bhubaneswar with respect to assessment year 2012-13 (Financial Year 2011-12) purported to have been passed in pursuance of Notice under Section 148 and subsequent Notices dated 14.06.2017 and 23.10.2017 under Section 142, and the petitioner craves indulgence of this Court exercising power under Articles 226 and 227 of the Constitution of India for grant of following relief(s):
“In the context aforesaid it is most humbly prayed that Your Lordships may after hearing the counsel for the petitioner be pleased to:
(i) Call for the records;
(ii) And further Your Lordships may be pleased to issue rule nisi calling
Mandatory service of notice under tax law is crucial to validate assessment; failure vitiates proceedings and necessitates fresh assessment.
Scrutiny notice u/s 143(2) issued by ITO lacking pecuniary jurisdiction per CBDT instruction renders assessment invalid; defect incurable under s.292BB, quashing proceedings ab initio.
Notice u/s 143(2) by ITO quashed for non-corporate assessee with income > Rs.20L in metro city per CBDT Instruction; assessment void ab initio. Delay condoned for bona fide reasons favoring substanti....
Notices for reopening assessments issued beyond limitation period are invalid, and jurisdictional challenges can be maintained despite availability of alternative remedies.
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