Ashok Devichand Jain v. UOI (Bom.)(HC)(UR)

S. 148 : Reassessment-Notice-Income above 20 Lakhs-ITO has no jurisdiction to issue notice-Notice should be issued by AC / DC as per CBDT instruction No.1/2011. [S. 147, 151, Art. 226]

The petitioner had filed a Writ Petition challenging Notice issued under section 148 of the Act. According to Petitioner as per instruction No. 1/2011 dated 31st January, 2011 issued by the Central Board of Direct Taxes, where income declared/returned by any Non-Corporate assessee is up to Rs. 20 lakhs, then the jurisdiction will be of ITO. The Petitioner’s income was above Rs. 20 lakhs. It was held that, the notice under section 148 of the Act is a jurisdictional notice and any inherent defect in the said notice is not curable and quashed the same (WP No. 3489/2019 dt.8-3  2022)(AY 2012-13)

Ashok Devichand Jain v. UOI (Bom.)(HC)(UR)