Petition Dismissed: Compliance Required for Income Tax Notice u/s 148 for AY 2012-13, Jurisdictional Validity Upheld.

The HC dismissed the petition challenging the notice under Section 148 of the Income Tax Act and the subsequent assessment order for AY 2012-13. The petitioner failed to file a return in response to the notice, which precluded jurisdictional objections. The court directed the petitioner to pursue statutory appeals before CIT (A) against the assessment order, emphasizing compliance with statutory requirements under Section 148. The HC found the notice jurisdictionally valid, as proceedings were transferred to the appropriate AO, and the petitioner's conduct disentitled him to relief.

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Issues:
Challenge to notice under Section 148 of the Income Tax Act and consequential assessment order for AY 2012-13, Jurisdiction of the notice issuing authority, Failure to file income tax return in response to notice under Section 148.

Analysis:

Challenge to Notice under Section 148 and Consequential Assessment Order:
The petitioner filed a writ petition challenging the notice dated 27.03.2019 issued under Section 148 of the Income Tax Act and the subsequent assessment order for AY 2012-13. The petitioner sought a direction to restrain the respondents from taking coercive steps to enforce the demand. The petitioner failed to file the income tax return within thirty days of receiving the notice under Section 148, despite being provided reasons for the reassessment. Subsequent notices were issued under Section 142 (1) for compliance, and the reassessment proceedings were transferred to the jurisdictional Assessing Officer. The petitioner's counsel argued that the notice was issued by a non-jurisdictional officer, while the respondents contended that the officer at Noida had jurisdiction due to the property transaction location. The High Court dismissed the petition, stating that the petitioner's conduct of not filing the return as required by Section 148 and delaying response disentitled him to relief. The court directed the petitioner to pursue statutory appeals before CIT (A) against the assessment order.

Jurisdiction of the Notice Issuing Authority:
The petitioner raised objections regarding the jurisdiction of the notice issuing authority, claiming that the officer was not the jurisdictional officer. However, the respondents argued that the officer at Noida had jurisdiction due to the property transaction location. Citing a previous court decision, the respondents emphasized that the proceedings were transferred to the jurisdictional AO after the initial notice. The High Court found in favor of the respondents, stating that the petitioner's failure to file a return in response to the notice under Section 148 (1) precluded him from raising objections regarding jurisdiction.

Failure to File Income Tax Return in Response to Notice under Section 148:
The petitioner did not file the income tax return within the stipulated period after receiving the notice under Section 148. Despite multiple notices and opportunities for compliance, the petitioner only responded after a significant delay. The High Court held that the petitioner's failure to adhere to the statutory requirements, as outlined in Section 148, deprived him of any relief in the present proceedings. Referring to a Supreme Court decision, the court emphasized that the proper course of action for the notice recipient is to file a return and seek reasons for the notice under Section 148. Consequently, the court dismissed the petition and directed the petitioner to address grievances through statutory appeals before CIT (A).

This detailed analysis of the judgment provides insights into the issues raised, the arguments presented by both parties, and the court's reasoning leading to the dismissal of the petition.

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