EKK Infrastructure Ltd Vs DCIT (Kerala High Court)
The appellant, EKK Infrastructure Ltd., challenged notice issued u/s 148 for reopening of assessment. It was argued that the notice itself was illegal & without jurisdiction since it did not contain a mandatory Document Identification Number (DIN) as required under CBDT Circular .
The Single Judge dismissed the writ petition on the ground that the challenge was premature, holding that objections to reopening can be raised before the AO & must be dealt with in accordance with law.
On appeal, the Division Bench concurred with the Single Judge. It held that if the assessee contends the notice is invalid for want of DIN or violation of CBDT instructions, such objection should be considered by AO, & a reasoned order must be passed. The Court thus left the question of validity open to be adjudicated in the reassessment proceedings. Accordingly, the writ appeal was disposed of with liberty to assessee to raise objections before the AO, who shall decide the issue in the reassessment order itself.
FULL TEXT OF THE JUDGMENT/ORDER OF KERLA HIGH COURT
The appellant/petitioner, challenging Ext.P5 notice issued under Section 148 of the Income Tax Act, 1961, has approached this Court. According to the appellant/petitioner, the notice itself is illegal and issued without jurisdiction. It is pointed out that the notice issued was in clear violation of Ext.P11 – CBDT Circular, as it does not contain the Document Identification Number (DIN).
