Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2020 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 251 - HC - Income TaxReopening of assessment u/s 147 - transfer of the assessment proceedings initiated under Section 148 Jurisdiction of Assessing Officers - shift of assessee's residence - HELD THAT:- It is a question of fact that the petitioner though shifted his residence in the year 2015 from Alappuzha to Ernakulam and issuance of Pan card Ext.P1 in the year 2019 is a testimony of the same for the remaining assessment years of course in case of any dispute with income tax the jurisdiction would be vested with the Income Tax Authority, Ernakulam. AO is required to record the satisfaction as per the provisions of sub section (2) before the assessment is made. It is a matter of record that the request Ext.P4 is dated 04.01.2020, ie within few days of receipt of the reassessment notice dated 30.12.02019 under Section 148 of the Income Tax Act. Equity can be addressed, by directing 3rd respondent to take a call on the request Ext.P6 under sub section (4) of Section 124 or any other provisions of the Act regarding the jurisdiction of assessment or reassessment proceedings, by taking into consideration observation, herein above and the relevant provisions of the Act. Let this exercise be under taken within a period of one month from the receipt of a copy of this judgment after affording opportunity of hearing to the petitioner and by passing a speaking order. It is made clear that the 3rd respondent would take into consideration whether the claim made by the petitioner would or would not fall under sub section (2), when the original assessment 139 has been made or otherwise.
|