2016 (1) TMI 138

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....Krishna ORDER We have heard Sri Suyash Agarwal, the learned counsel for the petitioner and Sri Manu Ghildiyal, the learned counsel for the income tax department. It transpires that the deceased Bankey Bihari Agarwal filed his return for the assessment year 2007-08 before the Income Tax Officer, Range-I, Agra, which was processed under Section 143(1) of the Income Tax Act, 1961 (hereinafte....

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.... the deceased petitioner. The Assistant Commissioner of Income Tax-I, Agra rejected the objection holding that he has reasons to believe that income had escaped assessment and, therefore, justified the issuance of notice without disposing of the objection raised by the petitioner. The petitioner, being aggrieved, has filed the present writ petition praying for the quashing of the notice issued ....

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....n 148 of the Act the question of pecuniary jurisdiction is not be considered. It is settled law that reassessment notice can only be issued by the Assessing Officer, if he has reasons to be believe that income had escaped assessment to tax. In the instant case, admittedly, the Assessing Officer for the relevant year as well as for the previous assessment years was the Income Tax Officer, Range-....