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2013 (1) TMI 484 - HC - Income TaxJurisdiction of notice issued u/s 142(1) – Validity of notice u/s 142(1) - Information as provided u/s 142(1) is called for from the assessee – Assessee contended that the he is not "persons" as contemplated in Section 142(1) – Earlier notice issued u/s 133(6) and proceeding are stayed by Apex court Held that:- A combined reading of Section 142(1) and Section 2 (31), leads to the only conclusion that Co-operative Societies like petitioners herein are also "persons" as defined in the Income Tax Act. If that be so, notices which are impugned in this writ petition cannot be held as issued without jurisdiction Proceedings which are pending before the Apex Court are concerned; those were initiated u/s 133(6). The terms of Section 133(6) and Section 142(1) are incomparable and therefore the pending proceedings before the Apex Court cannot be of any assistance to the petitioners. Following the decision in case of Abdu Rahiman (2009 (9) TMI 709 - KERALA HIGH COURT) that has stayed the judgment is no reason to entertain the writ petition - Decides against assessee or petitioner
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