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Income Tax Reopening Quashed as PAN Was Not Properly Transferred to Jurisdictional Officer
Case Law Details
- Case Name
- Ashok Devichand Jain Vs Union of India and Others (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Ashok Devichand Jain Vs Union of India and Others (Bombay High Court)
The Bombay High Court allowed a petition challenging a notice dated 30 March 2019 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2012-13, as well as the order dated 18 November 2019 rejecting the petitioner’s objections to the reopening of assessment.
The principal issue raised by the petitioner was that the Income Tax Officer (ITO) who issued the notice under Section 148 lacked jurisdiction. The petitioner relied on CBDT Instruction No. 1/2011 dated 31 January 2011, which provides that where ...
