Jurisdictional Assessing Officer has no jurisdiction to issue reassessment notice under section 148 of Income Tax Act: Rajasthan High Court
The Rajasthan High Court held that the Jurisdictional Assessing Officer (JAO) has no jurisdiction to issue income tax reassessment notice under section 148 of the Income Tax Act, 1961.
"The JAO would not have jurisdiction to issue notice under section 148 of the 1961 Act as it would not only weaken section 151A but may also reduce its operative nature," a division bench of Justices Pushpendra Singh Bhati and Munnuri Laxman said.
Case Title: Sharda Devi Chhajed vs Union of India & Ors
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