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Assessee can raise jurisdictional issue during section 148 proceedings: Madras HC
Case Law Details
- Case Name
- Jothiramalingam Sangeetha Vs ITO (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Madras High Court
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Jothiramalingam Sangeetha Vs ITO (Madras High Court)
Introduction: The case of Jothiramalingam Sangeetha vs. Income Tax Officer (ITO) before the Madras High Court revolves around a writ petition challenging an order issued under section 148A(d) of the Income Tax Act. The order proposed to initiate re-assessment proceedings for the Assessment Year (AY) 2015-16. The petitioner contests the order along with a show cause notice, arguing that her income was below the taxable threshold, and hence, she was not obligated to file an income tax return.
Factual Background: The petitioner claimed to have ...
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