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Notice cannot be issued when returns are pending – Notice cannot be issued unless the return which has already been filed has been disposed of – CIT v. M.K.K.R. Muthukaruppan Chettiar [1970] 78 ITR 69 (SC); Bhagwan Das Sita Ram (HUF) v. CIT [1984] 146 ITR 563 (SC).
Where the HUF was in existence during the relevant year and a partition took place later, for purposes of initiating reassessment proceedings for that year, it would not be necessary to issue notice to every member of the family – Lakshminarain Bhadani v. CIT [1951] 20 ITR 594 (SC).
Notice to company registered in Sikkim – A notice under section 148 can be validly issued on a company, if it is in respect of income which is stated to have arisen in India, even though the registered office of the company is situated in Sikkim – Alankar Commercial (P.) Ltd. v. ACIT [2000] 244 ITR 31 (SC).
Number of notices that can be issued – If the appellant had already been served with a notice under section 148 and had complied therewith by filing a return, it was entitled to contend that no second notice lay and also to submit that in any event, the second notice was barred by time.
A notice in the case of a firm need not necessarily be issued to each and every one of its partners – Y. Narayana Chetty v. ITO [1959] 35 ITR 388 (SC).
In case of goods sold from exclusive single brand retail outlets or restaurants or stores, the fact that a good is sold from such a store ought to be a relevant fact in construing if the good is its branded good or not. In the case of such goods, perhaps a rebuttable presumption arises in favour of such goods being branded goods of the specified store.
In the instant case, after the search was conducted on 23rd February 2006, it was found that for the assessment year 1995-96, the respondent-assessee had not filed its return of income by the due date. It is only when block assessment proceedings were initiated by the assessing officer, that the assessee filed its return for the said assessment year on 11th July, 1996 under Section 158BC of the Act, showing its total income as Rs.7,02,768/-.
Moto Vehicle Act mandates that during the period of lease, the vehicle be registered, in the certificate of registration, in the name of the lessee and, on conclusion of the lease period, the vehicle be registered in the name of lessor as owner.
However, in an appropriate case, although the petitioner might have moved a Court in his private interest and for redressal of the personal grievances, the Court in furtherance of the public interest may treat it necessary to enquire into the state of affairs of the subject of litigation in the interest of justice.
Where the AAC set aside the reassessment on the only ground that the assessee was not afforded opportunity to put forward his case, but did not hold that the notice issued under section 148 was invalid, there would be no need for the ITO to issue a fresh notice to the assessee.
