Notice u/s 148
Jagmohan Rawat
(Querist) 28 May 2010
This query is : Resolved
Hi friends,
Pls guide me at which forum should i challenge the validity of notice issued u/s 148 of the income tax act to the assessee. I will appricate if some judgement in this regard is referred.
Vineet
(Expert) 28 May 2010
A notice u/s 148 can be challenged before the Assessing Officer himself or by way of writ petition before the jurisdictional High Court. Other two appellate forums i.e. CIT(A) and ITAT do not have any jurisdiction at the time of issuance of notice.
Kumar Thadhani
(Expert) 28 May 2010
Yes expert Mr Vineet has rightly opined your query, since u/s 148 it is about the escapement of your income. It is AO orginal side who have power to waive such notice or to challenge the validity of issuance of such notice, or else writ petition can be filed Before the High Court.
AMIT BAJAJ ADVOCATE
(Expert) 28 May 2010
Yes you should ask for the reasons recorded for issuing of notice u/s 148 and can contest the same before A.O. If you are not satisfied with the reasons recorded like if the reasons recorded is a mere change of opinion you can challenge the legality of notice itself by writ petition in the high court. Can refer to the article on reassessments for more at the following link:
http://amitbajajadvocate.blogspot.com/2009/11/notices-for-reassessement-us-148.html
Jagmohan Rawat
(Querist) 29 May 2010
Thanks. I really appriciate your knowledge.
M.V.GIRI
(Expert) 30 May 2010
yes I agree with mr.Amit Bajaj Advocate. The only point is whether the High Court can admit the writ petition as the said notice is having alternative remedy.
soumitra basu
(Expert) 31 May 2010
I would like to challenge the notice?
a) Whether it is not within the prescribed time?
2) Whether the A.O. had no jurisdiction?
3) Whether in your opinion there is no recorded reason for issuance of notice?
4) Whether there was no proper service of notice.
In whatever case, you should not co operate with the department.
In this connection you may go through the decision of the apex court in GKN Driveshafts (India) Ltd Vs CIT (2003) 259 ITR 19 (SC).
Vineet
(Expert) 05 June 2010
Dear Mr Giri
The High Courts admit writ petition against the notice u/s 148 as there is alternate remedy available under the Income Tax Act against the notice. The AO may not drop the proceedings upon representation against the notice and proceed further for reassessment leading to protracted legal battle which can be avoided by just getting the notice quashed by High Court if the assessee has strong case in its favour.
