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The Tax PublishersSpecial Leave Petition (Civil) Diary No(s). 2013 of 2020
2020 TaxPub(DT) 4647 (SC)INCOME TAX ACT, 1961
Section 261 Section 148 Section 292B
Where the Department preferred SLP to appeal against the judgment of Gujarat High Court in Pankajbhai Jaysukhlal Shah v. Asstt. CIT [R/Special Civil Application No. 230 of 2019, dt. 9-4-2019] : (2020) 425 ITR 70 (Guj) : 2019 TaxPub(DT) 4432 (Guj-HC), whereby the High Court held that it is the officer who records reasons has to issue notice under section 148(1), whereas in the instant case reasons had been recorded by jurisdictional AO, but notice under section 148(1) was issued by an officer who did not have jurisdiction over assessee, and since notice under section 148 was jurisdictional notice, any inherent defect therein could not be cured under section 292B, accordingly, impugned notice was set aside, the Supreme Court dismissed the SLP, however, leaving the question of law open.
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Appeal (Supreme Court) - Special leave petition - Reassessment - Notice under section 148--Validity--Issuance of notice by officer not having jurisdiction over assessee--Applicability of section 292B
Department preferred SLP to appeal against the judgment of Gujarat High Court in Pankajbhai Jaysukhlal Shah v. Asstt. CIT [R/Special Civil Application No. 230 of 2019, dt. 9-4-2019] : (2020) 425 ITR 70 (Guj) : 2019 TaxPub(DT) 4432 (Guj-HC), whereby the High Court held that it is the officer who records reasons has to issue notice under section 148(1) whereas in the instant case reasons had been recorded by jurisdictional AO, but notice under section 148(1) was issued by an officer who did not have jurisdiction over assessee, and since notice under section 148 was jurisdictional notice, any inherent defect therein could not be cured under section 292B, accordingly, impugned notice was set aside.Held: The Supreme Court dismissed the SLP however, leaving the question of law open.
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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