Case Law Details
Case Name : Sharda Devi Chhajer Vs ITO (Rajasthan High Court)
Related Assessment Year :
Courts :
All High Courts Rajasthan High Court
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Sharda Devi Chhajer Vs ITO (Rajasthan High Court)
Rajasthan High Court held that, in terms of section 151A of the Income Tax Act, Jurisdictional Assessing Officer [JAO] doesn’t have jurisdiction to issue notices under section 148 of the Income Tax Act. Accordingly, notices u/s. 148 are liable to be quashed.
Facts- The respondents issued notices under Section 133(6) of the Income Tax Act, 1961. The said notices culminated into forwarding of the matters under Section 151 of the Act of 1961 for initiation of the proceedings under Section 148 of the Act of 1961. The approvals were granted by the...
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Author Bio
Honourable Supreme Court on 16.07.2025 dismissed SLP 33956/2025against the Honourable Telangana High Court order in Writ Petition No. 23573/2024 with respect to issue of notice u/s 148 post 29.03.2022 by the Jurisdictional Assessing Officer. Does this mean that the controversy has come to an end, or does this dismissal of SLP only apply to the concerned assessee?