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2015 (8) TMI 230 - ALLAHABAD HIGH COURT

2015 (8) TMI 230 - ALLAHABAD HIGH COURT - TMI - Validity of assessment u/s 153A - reopening of assessment - Held that:- In case where the requisition is made, the assessment of that particular year is required to be done and the assessing officer is not required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which year search is conducted or requisition is made. The income tax offic .....

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ll quashed. Notice for making the assessment for the assessment year 2012-13 is valid. - Decided partly in favour of assessee. - Writ Tax No. - 128 of 2013 - Dated:- 3-8-2015 - Hon'ble Tarun Agarwala And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : N.C. Gupta For the Respondent :- C.S.C., It, Govind Krishna ORDER We have heard Sri N.C. Gupta, the learned counsel for the petitioner and Sri Ashok Kumar, the learned counsel appearing for the income tax department. The petitioner .....

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g that he had drawn a sum of ₹ 4 lacs on 27th January, 2012 and was taking a sum of ₹ 2,80,000/- for the purpose of distributing the wages to his workers. Instead of passing any orders on the petitioner's application, the assessing authority issued notices dated 15th October, 2012 under Section 153A of the Income Tax Act for the assessment years 2006-2007 to 2012-13. The petitioner, being aggrieved by the issuance of the said notices, has filed the present writ petition. Counter .....

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Section 153A of the Act was issued for reopening the assessment proceedings of six years. The respondents contended that the requisition of the amount and reopening of the assessment proceedings was validly done in accordance with the procedure prescribed under Section 132A and Section 153A of the Act. Having heard the learned counsel for the parties, we are of the opinion that the requisition made under Section 132A of the Act is required to be dealt with in accordance with the procedure presc .....

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