2020 (1) TMI 627

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....ough: Mr. Deepak Anand and Mr. Vipul Agarwal, Advocates. O R D E R C.M. No. 552/2020 (exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 184/2020 & C.M. No. 551/2020 3. The Petitioner has preferred the present writ petition to assail the notice dated 27.03.2019, issued to the Petitioner under Section 148 of the Income Tax Act (here....

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....t, requiring him to produce the books etc. and to respond to the queries. The Petitioner for the first time sent a communication on 04.10.2019 i.e. after around six months of issuance of the notice under Section 148 and that too without filing a return, raising the issue of jurisdiction of the notice issuing authority. The reassessment proceedings were transferred to the jurisdictional Assessing O....

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....matter of the notice under Section 148 of the Act and which is also reflected from the reasons for reopening, was situated in Noida, the Officer at Noida had the jurisdiction to issue the said notice and the proceedings were thereafter transferred to the Jurisdictional AO. In this regard, the Respondents have placed reliance on the decision of this Court in Abhishek Jain v. Income Tax Officer Ward....