TaxTMI 
TaxTMI 
TaxTMI 
2020 (7) TMI 251
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....alf of the petitioner submits that petitioner vide Exts.P3 and P4 addressed the request to the 3rd respondent Income Tax Officer Ward 1, Alappuzha for transfer of the assessment proceedings initiated under Section 148. However no action has been taken giving cause to approach this Court with a prayer to issue writ of mandamus for considering such request. He further submits that the distance between Ernakulam and Alappuzha is 60 Kilometeres and the convenience of the assessee has to be seen as the Income Tax Authorities at Ernakulam would have the jurisdiction to take into consideration all the aspects as would be applicable or otherwise. In support of the aforementioned contention, he relies upon the provisions of sub section (1) of Sectio....
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....ment notice pertaining to assessment year 2013-14 and 2014-15 under Section 148 of the Act. All these aforementioned particulars have intentionally withheld as there is a complete bar under sub section (3) and sub section (4) of Section of 124 and urges this Court for dismissal of this writ petition. 3. In rebuttal, learned Counsel for the petitioner draws the attention of this court the provisions of sub section 1 of section 148 of the Income Tax Act by submitting that the proceedings under Section 148 are pari meteria to the proceedings under Section 139 and submits that there would not be any impediment for the 3rd respondent to take a call on the request, particularly Ext . P4. 4. I have heard the learned counsel for the parties. 5. ....
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.... or [Principal Chief Commissioners or] Chief Commissioners or [Principal Commissioners or] Commissioners concerned or, if they are not in agreement, by the Board or by such [Principal Director General or] Director General or [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner as the Board may, by notification in the Official Gazette, specify. (3) No person shall be entitled to call in question the jurisdiction of an Assessing Officer - (a) Where he has made a return [under sub-section (1) of section 115WD or] under sub-section (1) of section 139, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 142 or [sub-section (2) of section....
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....visions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139:] [Provided that in a case- (a) where a return has been furnished during the period commencing on the 1st day of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and (b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or re-computation as ....
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....e claim for referring the matter for determination under sub section (2) before the assessment is made. The question which has arisen in the present writ petition is whether the proceedings under Section 148 ie re assessment would be taken at par with the proceedings under Section 139. 7. on perusal of the provisions of Section 148 extracted supra, it is axiomatic that the proceedings initiated under Section 148 shall be proceedings at the stage of filing of the return under Section 139. There is no doubt that the petitioner did not disclose about the issuance of the reassessment notice dated 30.12.2019, pertaining to assessment year 2013-14 and 2014-15. However, this aforementioned contention of Mr.Navaneeth N.Nath was attempted to be ref....