|Question And Answer|
|Subject:||153C vs 148, Jurisdction|
|Answered by:||Research Team|
|Tags:||Jurisdiction, Reassessment notice, reopening of assessment, search assessment|
|Date:||November 25, 2022|
before amendment in 2020, 2 sections , notices u/s 153C and 148 had been issued without proper jurisdiction.
whether issue of one in the place of other makes order of asst void or liable to curable defect?
Jurisdictional issue is not curable defects . The assessee should have filed the writ before the High Court challenging the notice . If the notice is not challenged the assessee must take objections before the Assessing Officer in the course of assessment proceedings . In Bal Chand Jain & Sons v. DCIT (2014) 221 Taxman 123 (All.)(HC) and CIT v. All India Children Care & Educational Development Society (2013) 357 ITR 134 /(2014) 221 Taxman 5 / 264 CTR 532(All.)(HC) the Courts have held that Provisions of sub-section 3 of section 124 bar an assessee from raising question of jurisdiction before First Appellate Authority or Tribunal if such an objection has not been raised before Assessing Authority at very first stage