Arvind Kumar Shivhare Vs Union of India And Another (Allahabad High Court)
The case of Arvind Kumar Shivhare vs Union of India, adjudicated by the Allahabad High Court, pertains to the challenge against re-assessment proceedings initiated under Sections 147 and 148 of the Income Tax Act, 1961.
The petitioner, Arvind Kumar Shivhare, contested the re-assessment proceedings initiated for the assessment year 2017-18, citing a violation of jurisdiction by the Assessing Authority. The crux of the matter lies in the issuance of a second re-assessment notice dated 30.07.2022, despite the existence of a previous re-assessment order dated 28.03.2022, which attained finality without challenge.
A pivotal aspect of the analysis revolves around the interpretation of Section 148-A of the Income Tax Act, introduced through an amendment. The contention raised by the revenue authorities, regarding the invalidity of the notice dated 31.03.2021 due to its digital signing on 01.04.2021, post the enactment of Section 148-A, forms a crucial argument.
The court’s deliberation highlights the absence of any challenge to the initial re-assessment order or its revision by the Commissioner. Furthermore, the judgment underscores the principle that one assessment order per assessee per assessment year should prevail unless annulled or set aside by a competent authority or court.
