2015 (5) TMI 1259 - HC - Income Tax

Validity of notices issued u/s 143(2) - lack of jurisdiction and as barred by time - HELD THAT - While the notice dated 06.08.2013 was issued within time, it was issued by ACIT, Circle 31(1), who admittedly did not have jurisdiction in this matter. Therefore, the said notice dated 06.08.2013 is to be rejected on the ground of want of jurisdiction. Insofar as the notice dated 23.12.2014 is concerned, it was issued by the officer having jurisdiction namely, the ACIT, Circle 50(1) but that has been issued much beyond the period of limitation which expired on 30.09.2013. Therefore, the notice dated 23.12.2014 is barred by time.

Summary

The High Court quashed two notices issued under Section 143(2) of the Income-tax Act, 1961 for the assessment year 2012-13. The first notice was rejected due to lack of jurisdiction, while the second notice was barred by time. The writ petition was allowed.