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Automated Allocation Mandatory for Income Tax Reassessment Notices: Jharkhand HC
Case Law Details
- Case Name
- Shyam Sundar Saw Vs Union of India through Secretary (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Shyam Sundar Saw Vs Union of India through Secretary (Jharkhand High Court)
The Jharkhand High Court addressed a petition challenging a notice issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Officer (4th respondent). The petitioner contended that the notice, dated 31.08.2024, was issued without jurisdiction, as it did not comply with Section 151A, introduced in the Act effective 01.11.2020, and the related notification dated 28.03.2022. Section 151A and the associated scheme mandated an automated allocation system for reassessment notices based on a ...
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