Assessee challenged notices on ground that instead of issuing notice under section 153C, notice had been issued under section 147 wrongly.Allowing the petition the Court held that since question of jurisdictional error with regard to invoking sections 147, 148 and 148A and not section 153C was raised, same should be considered by Assessing Officer and a finding be recorded thereon while passing final orders. (AY. 2017-18, 2019-20)
Neelam Dubey (Smt.) v. UOI (2024) 299 Taxman 379 (All.)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Search-Unaccounted cash-Jurisdictional error-Question of jurisdictional error regard to invoking sections 147, 148 and 148A and not section 153C was raised, same should be considered by Assessing Officer and a finding be recorded thereon while passing final orders. [S. 148, 148A(b), 148A(d), 153C, Art. 226]