INCOME TAX ACT, 1961

Section 147

Reassessment - Notice under section 148 - Writ Jurisdiction -

Assessee preferred the present writ petition to assail the notice issued under section 148. He also sought a direction that Revenue be restrained from taking any coercive steps to enforce the demand. In terms of section 148 (1), assessee was obliged to file his return within thirty days, which he did not. Though assessee had not disclosed this fact, but admittedly, he was provided with reasons for re-opening of assessment. Assessee was further issued a notice under section 142 (1) requiring him to produce the books, etc., and to respond to queries. Held: Notice under section 148 (1) was issued to assessee as early as on 27-03-2019, he did not respond to that notice for over six months nor he invoked the jurisdiction of this Court to challenge the notice on the ground of jurisdiction. The conduct of assessee in not filing the return, he was obligated to, in response to notice under section 148 (1) and disregarding the notice under section 148, disentitles assessee to grant of any relief in the present proceedings. Therefore, appeal filed by assessee was dismissed.

REFERRED : GKN Driveshafts (India) Ltd. v. ITO & Ors. (2003) 259 ITR 19 (SC) : 2003 TaxPub(DT) 0734 (SC) and Amway India Enterprises v. UOI & Anr. (2003) 262 ITR 0428 (Ker) : 2003 TaxPub(DT) 1302 (Ker-HC)

FAVOUR : Against the assessee

A.Y. :

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