https://www.taxtmi.com/caselaws?id=234403 The court upheld the jurisdiction of the Deputy Director of Income Tax (Investigation), Moradabad, to issue notices under Section 131(1A) of the Income Tax Act. It ruled that the Deputy Director had the authority to issue notices based on subjective satisfaction without the need to record reasons to suspect income concealment. The court clarified that the term "person" in Section 131(1A) includes any individual or entity, not limited to an assessee, validating the notices issued to the petitioners. The writ petitions challenging the jurisdiction and validity of the notices were dismissed. en-us Tue, 12 Feb 2013 00:00:00 +0530 Tue, 04 Jun 2013 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234403 The court upheld the jurisdiction of the Deputy Director of Income Tax (Investigation), Moradabad, to issue notices under Section 131(1A) of the Income Tax Act. It ruled that the Deputy Director had the authority to issue notices based on subjective satisfaction without the need to record reasons to suspect income concealment. The court clarified that the term "person" in Section 131(1A) includes any individual or entity, not limited to an assessee, validating the notices issued to the petitioners. The writ petitions challenging the jurisdiction and validity of the notices were dismissed. Case-Laws Income Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234403