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2023 (9) TMI 1435 - CALCUTTA HIGH COURTValidity of notice u/s 148 - Notice challenged on the ground that the same has been issued by the jurisdictional assessing officer and not by NFAC as required u/s 151A of the Income Tax Act, 1961 - As per detailed in office memorandum dated 20th February, 2023 being F No. 370153/7/2023-TPL issued by the CBDT section 144B of the Act lays down the role of NFAC and the units under it for the specific purpose of conduct of assessment proceedings in a specific case in a particular Assessment Year. This cannot be construed to be meaning that the JAO is bereft of the jurisdiction over a particular assessee or with respect to procedures not falling under the ambit of section 144B and since, section 144B of the Act does not provide for issuance of notice u/s 148 of the Act, there can be no ambiguity in the fact that the JAO still has the jurisdiction to issue notice u/s 148 HELD THAT:- Considering the facts and circumstances of the case and submissions of the parties and in view of the aforesaid circular of the Board, as find no merit in the writ petition.
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