Case Law Details
Suraj Singh Vs ITO (Calcutta High Court)
Introduction: The case of Suraj Singh vs ITO, heard at the Calcutta High Court, revolves around the issuance of a notice under Section 148A(b) of the Income Tax Act, 1961, without obtaining approval from the “specified authority” under Section 151. The petitioner challenges the subsequent order under Section 148A(d) for the assessment year 2019-2020.
Detailed Analysis: The crux of the matter is whether approval from the “specified authority” is mandatory for issuing a notice under Section 148A(b). The court interprets Section 151 and concludes that, based on a plain reading of the provisions, approval is not required for the issuance of such notices. The judgment emphasizes that a notice under Section 148A(b) does not qualify as an order, and hence, Section 151 approval is not a prerequisite.
Furthermore, the court notes that the impugned order under Section 148A(d) is not a final assessment order, and any concerns raised by the petitioner can be addressed in subsequent proceedings. The petitioner is granted the liberty to present their case during the ongoing proceedings.
Conclusion: The Calcutta High Court dismisses the writ petition, affirming that approval from the “specified authority” is not necessary for issuing a notice under Section 148A(b). The judgment emphasizes the distinction between a notice and a final assessment order. The petitioner is advised to address any concerns during the subsequent proceedings related to the order under Section 148A(d).
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