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2009 (3) TMI 506 - HC - Income TaxSearch and Seizure-Block Assessment- The Assistant Commissioner issued the notice upon the petitioner to file a return of total income including the undisclosed income in the status of a company for the block period from April 1, 1996 to October 28, 2002 u/s 158BD(a) of the Income Tax Act, 1996 to October 28, 2002 under section 158BD(a) of the Act. The Assistant Commissioner dropped the proceedings the next proceedings was initiated by the Assistant Commissioner Circle 38 calling upon him to file a return of total income including undisclosed income in the status of a company for block period. Held that-allow the petition, as the petitioner was required to file the return as company while the petitioner is an individual thus the status of the assessee is incorrectly described on the notice. Further without restoring the provisions contained in section 127 of the Act suo moto transfer of the file of the petitioner was arbitrary, without jurisdiction and ex-facie illegal. Consequently the assumption of jurisdiction by the Assistant Commissioner of Circle 38 could not be sustained and also was illegal.
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