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2003 (3) TMI 22 - HC - Income TaxReassessment notice – reasons for issuance of notices - it is apparent from the copies and documents placed on record by the respondents that these additional reasons have been inserted in annexures R/2 and R/3 (reasons supplied for issuing notice in reply of writ petition) but it appears that these handwritten contents bear no initial of any officer - Despite an objection of the petitioner, the original record was not placed before this court, therefore, even if the documents as a whole are not treated as void documents because of material alteration and only handwritten part of annexures R/2 and R/3 which are without initials of the officer and which is alleged to have been inserted afterward only are ignored, the other reasons recorded in the said annexures R/2 and R/3 cannot be accepted as valid good reasons for issuance of notices under section 148 as these reasons are factually wrong. – Notices are declared to be without jurisdiction and quashed.
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