Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice u/s 133(6), but it was erroneously stated that no reply was received. The court found that the amount in question was already included in the petitioner's income tax return and duly processed by the Assessing Officer. The court concluded that the notice u/s 148 was issued without proper application of mind and was vitiated. Additionally, the court held that the officer who issued the notices lacked competence, as per the judgment in Jasjit Singh case, which ruled that notices issued by the Joint Assessing Officer u/s 148 without conducting faceless assessment u/s 144B were contrary to the provisions of the Act. Consequently, the court quashed the impugned notices issued u/ss 133(6) and 148.
The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice u/s 133(6), but it was erroneously stated that no reply was received. The court found that the amount in question was already included in the petitioner's income tax return and duly processed by the Assessing Officer. The court concluded that the notice u/s 148 was issued without proper application of mind and was vitiated. Additionally, the court held that the officer who issued the notices lacked competence, as per the judgment in Jasjit Singh case, which ruled that notices issued by the Joint Assessing Officer u/s 148 without conducting faceless assessment u/s 144B were contrary to the provisions of the Act. Consequently, the court quashed the impugned notices issued u/ss 133(6) and 148.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
