Back
RITU BAHRI, MANISHA BATRA
Anita Gupta – Appellant
Versus
Income Tax Officer – Respondent
JUDGMENT
Ms. Ritu Bahri, J.
The petitioner-assesee has approached this Court by filing the present writ petition for issuance of writ in the nature of certiorari for quashing notice dated 01.04.2022 (P-3) passed under Section 148 -A of the INCOME TAX ACT , 1961 (for short 'Act 1961').
2. The facts as stated in the petition are that respondent No. 1 signed a notice dated 20.03.2022 (Annexure P-1) stating that he has some information in possession that certain income with respect to Assessment Year 2018-2019 has escaped assessment, within the meaning of Section 147 of Act 1961, after taking approval from respondent No. 2 on 19.03.2022.
3. A notice under Section 148 A (b) of Act 1961 was served upon the petitioner on 26.03.2022 (Annexure P-2) by respondent No. 1. This notice was in fact served on the son of the petitioner after contacting him over a phone call and obtaining email-ID. Respondent No. 1 proceeded to pass an order on 01.04.2022 (Annexure P-3) under Section 148 A (d) of Act 1961 after seeking approval from respondent No. 2. Thereafter, a notice dated 01.04.2022 (Annexure P-4) was issued to the petitioner under Section 148 of Act 1961 by respondent No. 1 and the petitioner
The issuance of notice under Section 148A(b) was barred by limitation, violating the requirement for a reasonable opportunity to respond.
The legal service of notice under the Income Tax Act, 1961 is a jurisdictional requirement and must be mandatorily complied with. Failure to serve notice on the correct registered email address of th....
Failure to provide the mandatory seven-day notice period under Section 148A(b) invalidates tax assessments, establishing procedural compliance as crucial in tax law.
Valid issuance of tax notices under Section 148 requires only that they are issued within limitation, regardless of subsequent service errors.
Notices and orders issued under the Income Tax Act were quashed as time-barred, adhering to Supreme Court mandates on limitation periods.
Notices under Section 148 of the Income Tax Act issued beyond prescribed limitation are invalid as per Supreme Court directives.
Issue of notice where income has escaped assessment (1) Before making the assessment, reassessment or re-computation under Section 147, the Income tax Officer shall serve on the Assessee a notice con....
The court emphasized that the Assessing Authority must follow the prescribed procedure under Section 148A of the Income Tax Act, 1961 and consider the material on record before issuing an order or no....
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
