9911796707
TMI Blog2009 (10) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... 002 (annexure P-1) issued by the Income-tax Officer (respondent) under section 147 of the Income-tax Act, 1961 in respect of assessment year 1997-98.The petitioner also seeks to challenge the order datedJanuary 20, 2003(annexure P-2) passed by the Income-tax Officer (ITO) by which objections raised by the petitioner against the issuance of the impugned notice have been rejected. Notice of this writ was issued to the respondent, i.e., the Income-tax Department. They have defended the issuance of notice so also overruling of the objections raised by the petitioner. 3. The petitioner is an assessee. She is a doctor by profession. She is filing income-tax return in her capacity as an individual. 4. The petitioner filed her retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since, notice does not mention the status of the assessee and hence, it is bad in law. 7. In reply, learned counsel for the Revenue supported the issuance of the impugned notice and its upholding by overruling the objections. 8. Having heard the learned counsel for the parties and on a perusal on record of the case, we are inclined to dismiss the writ. 9. In our view, there was enough and proper justification both on the facts and law for issuance of notice under section 147/148 of Income-tax Act to the petitioner (assessee) in relation to assessment year 1997-98. 10. In the first place, there is a factual basis or we may say occasion for issuance of the impugned notice because when the survey was conducted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings. 12. Coming now to yet another submission that in the absence of any assessment, no notice could be issued for reassessment, the same has no merit whatsoever. Section 147 applies to all kinds of cases which includes assessment as also reassessment. In any case, the Assessing Officer has jurisdiction to issue notice under section 147 in all types of cases. In this case, we find that the return was filed and hence, a notice under section 147 could be issued on satisfying the requirement of section 147. In this case, they were complied with as has been held supra and hence, the impugned notice, could be issued for reassessment. 13. In our view, a notice under section 147 can be challenged on very limited grounds in w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
