Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 268 - HC - Income TaxReopening of assessment - whether the Deputy Director of Income Tax, International Taxation-II, Ahmedabad, who has issued the impugned notices, has no jurisdiction? - Held that:- Petitioner does not press the present Special Civil Applications with a liberty to make appropriate claim before the AO calling in question the jurisdiction of the AO. He has stated at the Bar that such claim and/or objection shall be raised before the AO within a period of 15 days from today. However, has requested to make suitable observation that the AO may be directed to consider and decide the claim made by the petitioner calling in question the jurisdiction of the AO in accordance with law and on merits and if he is not satisfied with the correctness of the claim, he may be directed to refer the matter for determination under sub-section (2) of section 124 of the IT Act before the assessment is made. Without further entering into the larger question on merits and/or without expressing anything on merits in favour of either parties, considering the request made by Shri Soparkar, learned Counsel appearing on behalf of the petitioner recorded herein above, both these petitions are dismissed as withdrawn with above liberty. If any claim is made by the petitioner before the AO calling in question the jurisdiction of the AO within the period of 15 days from today, the AO is directed to consider the same in accordance with law and on merits before the assessment is made. Both these petitions are dismissed as withdrawn with above liberty.
|