1971 (11) TMI 21 - HC - Income Tax

Rent paid for obtaining lease deduction allowed initially but officer proposed to deny the benefit subsequently due to certain decisions of SC - Whether subsequently the assessment can be reopened it cannot be said with certainty that there is no material on which the Income-tax Officer has acted and this is not a case where the notice was issued without jurisdiction or without statutory authority

Summary

The petitioner leased a tea estate and claimed rent as a deduction for income tax. The Income-tax Officer initially allowed the deduction but later officers disallowed it. The High Court held that the subsequent officer had jurisdiction to issue a notice to reopen the assessment. The writ petition was dismissed.