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2005 (7) TMI 62 - HC - Income TaxNotice under section 148 – petitioner prays for awarding of compensation and costs for the inconvenience and harassment caused to the petitioner as a result of issuance of notice and proceedings taken up by the authorities - This court has to determine the issue of lack of inherent jurisdiction or without jurisdiction without determining the merits of the assessment orders. The petitioner has in detail given the grounds which according to him constitute a mere change of opinion and not a substantive reason for justifying the reopening of assessment proceedings in terms of section 148 of the Act. We are of the considered view that the authorities should deal with these objections and pass a speaking order in accordance with law expeditiously.
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