TaxTMI 
TaxTMI 
2023 (10) TMI 978
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....2017-18 as also the consequential Notice dated 31.7.2023 issued under Section 148 of the Income Tax Act for the Assessment Year 2017-18 by the Deputy Commissioner of Income Tax (Exemption), CGO-II, Hapur Chungi, Ghaziabad. A further prayer for prohibiting/restraining the respondent No. 2 from passing any order or taking any coercive action against the petitioner pursuant to the impugned order and consequent notice has been prayed for. 3. It is the case of the petitioner that it is a Society formed with the object of providing medical relief and serve mankind. It is running a hospital in the name and style of Smt. Kalawati Hospital and Research Centre at Kanpur on no profit no loss basis. The petitioner has been granted registration under S....
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....be pending before the respondent No. 2. 4. The petitioner has also filed an appeal before the Commissioner of Income Tax (Appeals), Kanpur on 7.1.2020 challenging the scrutiny assessment order dated 10.12.2019 which too is stated to be pending. Meanwhile, a notice dated 5.6.2023 under Section 148 A (b) of the Act has been issued on the ground that the total receipts of Rs. 8,09,05,371/- is to be treated as an income of the petitioner as per Section 164 of the Act since the petitioner is not registered under Section 12 AA of the Act. The petitioner submitted its reply to the said notice on 13.6.2023. The respondent No. 1 granted approval to the respondent No. 2 for initiating the reassessment proceedings invoking Section 149 (1) (b). The re....
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.... under Section 148, by passing an order of assessment or reassessment under Section 147 subject to the provisions of Section 148 to 153 of the Act. It is also argued that the petitioner is at liberty to raise all factual issues/objections at the appropriate stage of the proceedings and no prejudice is being caused to the petitioner. It is contended that this Court would not be justified in embarking upon the correctness or otherwise of the information available with the assessing Officer while taking decision under Section 148A(d) of the Act. Reliance has been placed upon a decision of a Coordinate Bench of this Court in Writ (Tax) No.561 of 2023 (Deepak Kumar Yadav Vs. Principal Commissioner of Income Tax and another) decided on 05.05.2023....
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....rwise of the information, at this stage. The reason for it is obvious. Under the scheme of the Act a detailed procedure has been provided under Section 148 for issuance of notice whereafter the assessing authority has to determine, in the manner specified, whether income has escaped assessment and the defence of assessee, on all permissible grounds, remains open to be pressed at such stage. The ultimate determination made by the assessing authority under Section 147 for reassessment is otherwise subject to appeal under Section 246-A of the Act. Merits of the information referable to Section 148A thus remains subject to the reassessment proceedings initiated vide notice under Section 148 of the Act. It is for this reason that issues which re....