Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 1323 - HC - Income TaxReopening of assessment u/s 147 - As argued writ petitioner the impugned notice u/s 148 issued by the first respondent, Assistant Commissioner of Income Tax, Circle 23(2), Mumbai is without any jurisdiction - HELD THAT:- In the case of the petitioner, the Assessing Officer is at Chennai. Thus, the order initially issued by the first respondent, though improper, need not be set aside in view of the fact that the said proceedings were subsequently transferred to the Income Tax Authorities at Chennai. The first respondent has not adjudicated the issues, nor conducted any enquiry. First respondent conducted certain investigation and identified the immovable properties belong to the petitioner situate at Mumbai. All the files are now transferred to the authority at Chennai, who in turn issued notices on 14.12.2018 directing the petitioner to file the return of income for the assessment year 2011-12, in response to the notice issued under Section 148 of the IT Act, dated 28.03.2018. Though the second respondent has commenced the proceedings by issuing letters dated 14.12.2018, the petitioner is no way prejudiced and she has to avail an opportunity by submitting her objections and by following the procedures contemplated under the IT Act. The entire proceedings initiated by the first respondent has already been transferred to the authority at Chennai, no prejudice is caused to the petitioner and she is at liberty to defend her case in the manner known to law and by filing objections and an opportunity be provided to the petitioner as prescribed. WP dismissed.
|