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2013 (6) TMI 228 - ALLAHABAD HIGH COURTInquiries u/s 131(1A) - Jurisdiction - Notice issued by DDIT Moradabad (UP) - Assessee is filing returns in Delhi - Held that:- the Assessing Officer has exclusive jurisdiction in respect of a person residing within his territory under Section 124 of the Act. While assessing, the Assessing Officer can exercise the powers under Section 132 and 135 also. But powers of the Assessing Officer under Section 132 and 135 of the Act are not exclusive. Under Section 120 (1) of the Act the Board is competent to assign jurisdiction on one or more authority. Section 135 provides that income-tax authority, while making an inquiry, shall have all the powers of Assessing Officers. Thus powers under Section 132 and 135 of the Act can be concurrently exercised by the Assessing Officer as well as other income-tax authorities. Jurisdiction of the Director is concurrent with the powers of Assessing Officer and has not been excluded under the Act. Thus the notices issued by Deputy Director of Income-tax(Investigation) Moradabad (respondent-2) were well within his jurisdiction. Pendency of assessment proceedings - held that:- Use of the words "notwithstanding that no proceedings with respect of such person or class of person are pending before him or any other income-tax authority" used under Section 131 (1A), makes it clear that for exercising the jurisdiction under this section pendency of any matter before the income-tax authority is not a condition precedent. Person versus assessee - held that:- Learned counsel for the petitioner reads the word "person" as "assessee", which is not correct reading of section. - The word assessee is defined in Section 2(7) of the Act, which means by whom any tax or any other sum of money is payable under the Act. It is an inclusive definition. On a plain and simple reading of the aforesaid Sub-section (1A) of Section 131, the irresistible conclusion is that any person who is suspected to have concealed the income etc. within jurisdiction of the authorities mentioned in Sub-section (1A) of Section 131 of the Act, the authority concerned may issue notice for the purposes of investigation under Section 131(1A) of the Act. - Decided against the assessee.
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