Orissa High Court stays reassessment proceedings for violation of section 148A
Tax Gyata | Income Tax | Case LawsCharana Panda (HUF) Vs ITO
| Category | Income Tax Case Laws |
|---|---|
| Applicant/Petitioner | Charana Panda (HUF) |
| Respondent | ITO |
| Order Date | 24-Aug-2021 |
| Order Number | W.P.(C) No. 23176 of 2021 |
| Honorable Court | Orissa High Court |
| Citation | 2021 (8) taxgyata 1107 |
JUSTICE B. P. ROUTRAY
1. The Petitioner contends that there is violation of Section 148-A of the Income Tax Act, 1961 (‘Act’) and also that the proceedings are time barred. The competency of the officer who issued notice under Section 148 of the Act is also questioned.
2. Issue notice.
3. Mr. T.K. Satapathy, learned Senior Standing Counsel (Income Tax) accepts notice on behalf of Opposite Parties. No notice need be issued to them. Extra copies of the petition be served on him within three days.
4. Till the next date of hearing, no further proceeding pursuant to the impugned notice shall take place.
5. List on 23rd September, 2021. Replies be filed within three weeks. Rejoinder thereto, if any, be filed before the next date.
6. An urgent certified copy of this order be issued as per rules.
Relevant Statutory Provisions
Section 148 - Issue of notice where income has escaped assessment
Section 148, before making the assessment/ reassessment, the Assessing Officer shall serve on the assessee a notice along with a copy of the order passed
Section 148A - Conducting inquiry providing opportunity before issue of notice under section 148
Before issuing notice, AO is required to comply with the procedure under section 148A. Issue of notice under section 148A is an opportunity for the assessee to explain his case.
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