TMI Blog2004 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... se shall be covered by sub-section (2) which requires the satisfaction/approval of the Joint Commissioner. - It may be mentioned here that section 2(28C) provides that "Joint Commissioner" means a person appointed to be a Joint Commissioner of Income-tax or an Additional Commissioner of Income-tax under sub-section (1) of section 117 of the Act. The Additional Commissioner would thus be a Joint Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the facts giving rise to the present writ petition are as follows: The petitioner is an individual. He claims to be a senior citizen. He is drawing pension. He voluntarily filed the return for the assessment year 1997-98. The Income-tax Officer, Ward- 2, Hapur, issued notices dated March 26, 2002, under section 148 of the Act seeking to reassess the petitioner for the assessment years 1995-96 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... six years had expired on March 31, 2002. The submission is misconceived. The hon'ble Supreme Court in the cases of R.K. Upadhyaya v. Shanabhai P. Patel [1987] 166 ITR 163 and CIT v. Major Tikka Khushwant Singh [1995] 212 ITR 650 has held that from the 1922 Act the position regarding service of notice under section 148 has undergone a sea change in the 1961 Act and the only requirement for taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case may be. The submission is misconceived. In the present case, the proceeding under section 147 of the Act has been dropped on account of the objection raised to the territorial jurisdiction of the officer who had issued the notice. It was issued by the Deputy Commissioner of Income-tax, Circle Bulandshahr, whereas the jurisdiction was vested with the Income-tax Officer, Ward-2, Hapur. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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