TMI Blog2020 (1) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... iction of this Court to challenge the notice on the ground of jurisdiction. He responded to the notice for the first time on 04.10.2019. The conduct of the Petitioner in not filing the return, he was obligated to, in response to the notice under Section 148 (1) and disregarding the notice under Section 148 of the Act, in our view, disentitles the Petitioner to grant of any relief in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R D E R C.M. No. 552/2020 (exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 184/2020 C.M. No. 551/2020 3. The Petitioner has preferred the present writ petition to assail the notice dated 27.03.2019, issued to the Petitioner under Section 148 of the Income Tax Act (hereinafter t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requiring him to produce the books etc. and to respond to the queries. The Petitioner for the first time sent a communication on 04.10.2019 i.e. after around six months of issuance of the notice under Section 148 and that too without filing a return, raising the issue of jurisdiction of the notice issuing authority. The reassessment proceedings were transferred to the jurisdictional Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the subject matter of the notice under Section 148 of the Act and which is also reflected from the reasons for reopening, was situated in Noida, the Officer at Noida had the jurisdiction to issue the said notice and the proceedings were thereafter transferred to the Jurisdictional AO. In this regard, the Respondents have placed reliance on the decision of this Court in Abhishek Jain v. Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the notice under Section 148 of the Act, in our view, disentitles the Petitioner to grant of any relief in the present proceedings. The Supreme Court in GKN Driveshafts (India Ltd.) v. Income Tax Officer 259 ITR 19 (SC) has clarified that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the noticee is to file a return and if he so desire, to se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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