By K. B. Bhujle, Advocate
67. Charu K. Bagadia vs. ACIT
[2022] 448 ITR 563 (Mad.)
A.Y.: 2011-12
Date of order: 27th June, 2022
Sections: 147 and 148 of ITA, 1961
Reassessment — Notice u/s 148 — Validity — Condition precedent for notice — Notice should be issued by the AO who has jurisdiction over assessee.The appellant-assessee’s return of income for the A.Y. 2011-12 was processed u/s 143(1) of the Income-tax Act, 1961. Thereafter, after five years, she received a notice dated 28th March, 2018 issued by the first respondent u/s 148 for reassessment. In response, she submitted a reply dated 26th April, 2018 stating that the first respondent has no jurisdiction to issue such a notice u/s 148 of the Act and therefore, she requested that the reassessment proceedings be dropped. Subsequently, the first respondent transferred the files pertaining to the appellant to the second respondent. Thereafter, the second respondent continued the reassessment proceedings by issuing a notice dated 14th December, 2018 u/s 143(2) r.w.s. 129, directing the appellant to appear and file return of income to the notice u/s 148 of the Act along with supportive documents.
The Appellant filed a writ petition and challenged the validity of notices. The Single Judge of the Madras High Court dismissed the writ petition
(Charu K. Bagadia vs. Asst. CIT (No. 1) [2022] 448 ITR 560 (Mad)). The Division Bench allowed the appeal and held as under:
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