Back
IN THE HIGH COURT OF MADHYA PRADESH AT INDORE
VIVEK RUSIA, BINOD KUMAR DWIVEDI
Anand Kumar Kedia – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. court's discretion and jurisdiction limitations for assessment (Para 10 , 11) |
| 2. writ petition dismissed without merit opinion (Para 12) |
ORDER :
Vivek Rusia, J.
Since the controversies involved in these writ petitions are identical in nature, with the joint request of the parties, they are analogously heard and decided by this common order. Facts of the Writ Petition No.37114 of 2024 are narrated hereunder: -
01. The petitioner has filed the present petition under Article 226 of the Constitution of India challenging the notice dated 15.12.2023 issued by the office of Assistant Commissioner of Income Tax, Central Circle – Indore under Section 153C of the INCOME TAX ACT , 1961, whereby the petitioner has been called upon to prepare true and correct return of income tax for the Assessment Year 2014 – 15 in the prescribed format as per Rule 12 of the INCOME TAX RULES , 1962.
02. Facts of the case, in a nutshell, are that the Income Tax Department conducted a search and seizure operation under Section 132 of the INCOME TAX ACT ,1961 on the premises of Praveen Kakkar & R.K. Miglani Group on 07.04.2019. In the aforesaid search and seizure, some incriminating materials rel
The petitioner must utilize statutory remedies under the Income Tax Act, and the court will not entertain premature petitions challenging assessment notices.
Income tax - reopening of the assessment of the assessee under Section 147, whereas the present case arises out of the proceedings initiated and the satisfaction recorded by the Assessing Officer for....
The court held that challenges to assessment notices under Section 153C require factual investigation and are best resolved through appeal, not writ jurisdiction.
The main legal point established in the judgment is the significance of the satisfaction note under Section 153C of the Income Tax Act, the need for strict compliance with guidelines, and the petitio....
The court established that unreasonable delays in recording satisfaction notes under Section 153C of the Income Tax Act invalidate subsequent notices, emphasizing the imperative for timely procedural....
Jurisdiction for tax assessments can validly be initiated under Section 148, regardless of related procedures under Section 153C, particularly when no incriminating evidence is found.
The court ruled that issued notices and assessment orders under S.153C of the Income Tax Act are valid if the Assessing Authority recorded satisfaction.
The court ruled that assessment orders under Section 153C of the Income Tax Act are void if the petitioner was a searched person and no incriminating evidence was found linking them to potential undi....
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
