Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Bankey Bihari Agarwal Versus The Commissioner of Income Tax And Another

2016 (1) TMI 138 - ALLAHABAD HIGH COURT

Reopening of assessment - jurisdiction of AO to issue notice - Held that:- In the instant case, admittedly, the Assessing Officer for the relevant year as well as for the previous assessment years was the Income Tax Officer, Range-I, Agra and not the Assistant Commissioner of Income Tax-I, Agra. Consequently, in our opinion notice for reassessment and the reasons to believe to be recorded can only be done by the Assessing Officer, namely, the Income Tax Officer, Range-I, Agra. Since the same was .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

assessee - Writ Tax No. 1288 of 2012 - Dated:- 12-12-2015 - Tarun Agarwala And Vinod Kumar Misra, JJ. For the Appellant : Krishna Agrawal For the Respondent : C.S.C., Income Tax, Govind Krishna ORDER We have heard Sri Suyash Agarwal, the learned counsel for the petitioner and Sri Manu Ghildiyal, the learned counsel for the income tax department. It transpires that the deceased Bankey Bihari Agarwal filed his return for the assessment year 2007-08 before the Income Tax Officer, Range-I, Agra, whi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is objection before the said authority in terms of the decision of the Supreme Court in G.K.N. Driveshafts (India) Ltd. Vs. Income Tax Officer, 259 ITR 19 specifically taking a ground that the authority, namely, the Assistant Commissioner of Income Tax-I, Agra had no jurisdiction to issue a notice under Section 148 of the Act as he was not the assessing authority of the deceased petitioner. The Assistant Commissioner of Income Tax-I, Agra rejected the objection holding that he has reasons to bel .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

affidavit admitting that the Assistant Commissioner of Income Tax-I, Agra was not the Assessing Officer of the deceased petitioner but contended that since the escaped assessment was above ₹ 10 lacs, consequently, the jurisdiction to make assessment above ₹ 10 lacs under the Act lies with the Assistant Commissioner of Income Tax and, therefore, the notice under Section 148 of the Act was validly issued by the said authority. Having heard the learned counsel for the parties, we are of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version