Anvari Khatun Vs PCIT (Jharkhand High Court)
The Jharkhand High Court, in the case of Anvari Khatun Vs. PCIT, has quashed a reassessment order issued under Section 147 read with Sections 144 & 144B of the Income Tax Act, 1961. The petitioner challenged the November 28, 2024, order, arguing a lack of prior notice under Section 148A of the Act. The Income Tax Department conceded that no such notice was served. Consequently, the Court set aside the impugned order, remanding the matter to the respondent for fresh consideration. The respondent is now directed to issue the necessary Section 148A notice to the petitioner before proceeding further. This ruling emphasizes adherence to procedural requirements in reassessment proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT
1. Heard both sides.
2. In this writ petition the petitioner has challenged the order dated 28.11.2024 passed by the respondent no. 4 under Section 147 read with Sections 144 & 144B of the Income Tax Act, 1961.
3. It is the contention of learned counsel for the petitioner that prior to passing such order, it is necessary to serve a notice on the petitioner under Section 148A of the Income Tax Act, 1961 and that in the instant case, such procedure has not been complied by the respondent no.4.
