| COURT: | Gujarat High Court |
| CORAM: | Bhargav D. Karia J, Harsha Devani J. |
| SECTION(S): | 147, 148, 292B |
| GENRE: | Domestic Tax |
| CATCH WORDS: | jurisdictional issue, Reassessment |
| COUNSEL: | Darshan B Gandhi |
| DATE: | April 9, 2019 (Date of pronouncement) |
| DATE: | September 7, 2019 (Date of publication) |
| AY: | 2011-12 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 147/148/292B: The officer recording the reasons u/s 148(2) for reopening the assessment & the officer issuing notice u/s 148(1) has to be the same person. If the reasons are recorded by the DCIT but the notice is issued by the ITO, the reassessment proceedings are invalid. The s. 148 notice is a jurisdictional notice. Any inherent defect therein cannot be cured u/s 292B. The fact that the assessee participated in the proceedings is irrelevant | |
Since the notice under section 148 of the Act is a jurisdictional notice, any inherent defect therein cannot be cured under section 292B of the Act. A notice under section 148(1) of the Act would be a valid notice if the jurisdictional Assessing Officer records the reasons for reopening the assessment as contemplated under subsection (2) of section 148 and thereafter the same officer namely the jurisdictional Assessing Officer issues the notice under section 148(1) of the Act.
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