Case Law Details
Indus Towers Ltd Vs Income Tax Officer (Delhi High Court)
Having perused the letter dated 9th May, 2022 written by the Income Tax Officer, Ward 6(2), Jaipur, this Court is of the view that the said Income Tax Officer had no jurisdiction to issue notice dated 14th March, 2022 to propose initiation of reassessment proceedings, as the petitioner’s jurisdictional Assessing Officer is based in Delhi, Circle 10(1). Consequently, as the impugned notice under Section 148A(b) as well as the impugned order under Section 148A(d) have been issued by a non-jurisdictional Assessing Officer, the same are quashed. If the law permits the respondents/revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioner has a grievance, it shall be at liberty to take its remedies in accordance with law. In view of the aforesaid, the present writ petition along with pending applications stands disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Present writ petition has been filed challenging the order dated 31 st March, 2022 passed by Respondent No.1 under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and the consequent initiation of reassessment proceedings under Section 147 vide notice dated 31st March, 2022 issued by Respondent No.1 under Section 148 of the Act for the assessment year 2018-19, and all proceedings/actions consequent thereto.
2. Learned counsel for the Petitioner states that Respondent No.1 has ignored the preliminary objection of the Petitioner that there was no valid jurisdiction with Respondent No.1 (located at Jaipur) for issuance of notice dated 14th March, 2022 or proposed initiation of reassessment proceedings, since jurisdiction over the Petitioner (and the erstwhile amalgamating entity) lies solely with Respondent No.3 at New Delhi). In support of his contention, learned counsel for the petitioner relies on the notice dated 13th March, 2022 issued by Circle 10(1), Delhi under Section 142(1) of the Act .
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