Enabling the newest petition the latest Court stored that, where a great Hindu members of the family try never assessed as the a good Hindu undivided relatives, area 171 would not apply whether or not there is a division or partition out of property and therefore did not slip into the meaning. The latest observe awarded under section 148 towards house regarding ARP (HUF) co-parceners additionally the consequential order awarded on name of assessee as karta had been unsustainable.(AY. 2008-09)
S. 148 : Reassessment – Find – Loss of assessee – Find provided in order to dry assessee – Observe and buy maybe not valid [S. 144, 147, 271F, 271 (1) (c), Ways 226]
Enabling the fresh petition the fresh Judge held your observe granted significantly less than part 148 having been awarded on the term away from a-dead person, are null and void, and all subsequent process and you will requests, including the research purchase introduced significantly less than section 144 / 147 and punishment notices issued around point 274 discover which have part 271(1)(c) and you can part 274 see that have part 271F, being just as tainted, were arranged.(AY. 2012-13)
The issue away from evasion away from income tax underneath the income tax informant strategy (2018 System) got been elevated on public focus lawsuits and judge got already overlooked the identical writ appeal. The fresh modus operandi used from the petitioner was so it had registered different writ petitions in respect of the identical subject that has been the topic case of anyone focus lawsuits. Such as for example a practice deserved to be deprecated . There was no need to affect your order approved by the solitary court dismissing another writ petition.
Article : Choice when you look at the Unmarried court when you look at the India Awake To own Visibility v. 1) (2021) 436 ITR 442 (Karn) (HC) affirmed.
S. 153A : Analysis – Research – Block investigations – Incapacity to hand more than caught procedure from the Study Officer so you can Examining Manager within recommended go out-limitation – See may not be incorrect [S.132, 132 (9A), 153B, Ways 226
The new assessee submitted writ petition difficult the authenticity of section 153A notices dated -19, on to the floor that time frame set out inside section 132(9A) , try mandatory and you will low-compliance therewith would render the notices issued establishing the entire process of comparison, incorrect . Dismissing the newest petition the latest Judge kept your undeniable position inside the this situation is your Deputy CIT(Inv) and Examining Administrator weren’t the same individual. The past of your authorisations in cases like this is for the and you can the new seized material must have been paid, with respect to point 132(9A) to your or prior to . Admittedly, the new handing over was actually merely toward , more 9 days outside of the stipulated day. Whether or not that it constituted a gross procedural constipation, it did not vitiate the fresh notices granted. Thus, new legislation believed cannot feel faulted with this score. The newest observe are legitimate.( AY.2013-14 so you can 2018-19)
S. 153A : Testing – Search-Idea out-of natural fairness should be adopted – Find you/s 143 (2) isn’t required – Buy quashed and set out [S.143 (2), 158BC, Artwork 226]
Allowing brand new petition the Courtroom held one principle out of absolute fairness should be accompanied though find u/s 143 (2) is not necessary. Accordingly the transaction quashed and set out. The newest Court including observed that one to zero explanation was lay forward from inside the restrict otherwise during reading to describe as to why the fresh evaluation is taken up to possess achievement, at the extremely fag end off restriction and also for so it reasoning, new assessments might have been nullified, because the an extra innings wasn’t as supplied toward Service, only given that an issue of rote. But not, entirely given that an issue of wisdom, the new courtroom arranged this new examination with an instruction toward respondent to issue observes afresh, tune in to the brand new petitioner and you may solution orders of assessments inside an occasion off eight weeks with plenty of time being supplied to the latest assessee to get forward their articles toward merits.(AY.2012-13 to help you 2017-18)