| Case ID |
02770254-5176-4176-b901-fce26551f5ec |
| Body |
View case body. Login to View |
| Case Number |
WRIT PETITION No. 11553 OF 1983 |
| Decision Date |
Dec 12, 1984 |
| Hearing Date |
|
| Decision |
The court quashed the notice issued under section 148 of the Income-tax Act, 1961, determining that the notice was based solely on the orders of the Collector of Central Excise and Gold Control Administrator, which had been set aside in revision by the Government. The court concluded that the Income Tax Officer had no valid material to issue the notice and thus declared it void. The decision favored the petitioner, affirming that the reassessment notice could not be upheld due to lack of substantiating material. |
| Summary |
In the case of WRIT PETITION No. 11553 OF 1983, Perla Krishna Rao challenged the validity of a notice issued by the Income Tax Officer under section 148 of the Income-tax Act, 1961. The primary issue was whether there was sufficient material to justify the issuance of the notice for income escaping assessment for the assessment year 1975-76. The court found that the basis for the notice was the orders of the Collector of Central Excise and Gold Control Administrator, which had been set aside prior to the issuance of the notice. The court emphasized the necessity for the Income Tax Officer to have valid and existing material to support the claim of income escaping assessment. Ultimately, the court quashed the notice, reiterating the principle that suspicion cannot replace proof. This case underscores the importance of due process in tax assessments, ensuring that taxpayers are not subjected to unwarranted scrutiny without legitimate grounds. The decision is significant in reinforcing taxpayer rights and the standards required for reopening assessments under the Income-tax Act. Keywords: Income Tax, Writ Petition, Tax Assessment, Legal Rights, Judicial Review, Tax Law. |
| Court |
High Court
|
| Entities Involved |
Not available
|
| Judges |
Amareswari, JJ.,
Anjaneyulu, JJ.
|
| Lawyers |
Sreerama Rao,
M.S.N. Murthy
|
| Petitioners |
Perla Krishna Rao
|
| Respondents |
Income Tax Officer
|
| Citations |
1986 SLD 1515 = (1986) 159 ITR 299
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
148
|