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2024 (1) TMI 756 - MADRAS HIGH COURTValidity of reopening of assessment - Jurisdiction of Officer, who passed the impugned order u/s 148(A)(d) and notice issued u/s 148 - whether the petitioner can raise the jurisdictional issue before the officer, who issued notice u/s 148? - HELD THAT:- As per provisions of section 149(1) of Income Tax Act in the event if the income chargeable to tax is 50 lakhs or more, the Assessing Officer has jurisdiction to issue the notice under section 148 of the Act. Further, the section 149 start with the terms 'no notice under section 148 shall be issued for the relevant assessment years' which means in the event, if any notice is issued, without jurisdiction, still by referring section 149(1) of the Act, the petitioner can take a stand that the notice has been issued without any jurisdiction. Further, the petitioner can also raise the issue that her income did not cross 50 lakhs or more in the sale transaction. Therefore, it is not that the petitioner will not have any opportunity to raise the jurisdiction issue in the Section 148 proceedings. The said aspect is also fairly accepted by the learned counsel for the respondent stating that the petitioner will have the opportunity to raise the jurisdictional issue by way of filing reply to the above show cause notice. Even though the petitioner has not furnished any details with regard to the cost of the property plus improvement made therein etc., in the event, if she furnishes those particulars along with relevant documents supporting her claim, the Assessing Officer will take a stand whether the notice issued by him is within the jurisdiction or not. This court is inclined to pass the following order:- (a) The petitioner is directed to file reply to the show cause notice issued under section 148 of the Act, raising issue on jurisdiction along with the relevant documents in support of her claim within a period of 30 days from the date of receipt of a copy of this order. (b) Thereafter, the respondent is directed to consider the jurisdictional issue with regard to the notice under section 148 of the Act after taking into consideration the reply filed by the petitioner and after affording an opportunity of personal hearing.
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