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2004 (4) TMI 37 - CALCUTTA HIGH COURTShow cause notice – jurisdiction of the Income-tax Officer to issue the impugned notice is questioned on the ground of the bar of limitation - assessee was served with a notice calling upon him to show cause why a penalty should not be levied on him under section 140A(3) - It was contended by assessee that there are no proceedings which can be said to be pending before the Income-tax Officer to confer jurisdiction on him to issue the impugned notice. The bar of limitation under section 153(1)(c) is attracted and, therefore, the impugned notice is wholly without jurisdiction - In our considered view, therefore, would be to relegate the assessee to show cause before the Assessing Officer. Accordingly, we direct that the respondent-Assessing Officer shall afford the assessee an opportunity of hearing and dispose of the matter in accordance with law and in compliance with the principles of natural justice
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