| Case ID |
1c0ddd58-8268-40df-b1cd-3dbe95707e54 |
| Body |
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| Case Number |
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| Decision Date |
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| Hearing Date |
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| Decision |
The court ruled that the second notice issued under section 147 of the Income-tax Act was valid and could not be quashed. It was established that the first notice issued was without jurisdiction, rendering it legally ineffective. This ruling emphasized that the legal effect of the Tribunal's earlier decision was that the first notice was void, and thus the second notice, which rectified the previous deficiencies, was legitimate. The court dismissed the writ petition, affirming the validity of the actions taken by the Income Tax Officer in issuing the second notice. |
| Summary |
In the case of Sukhlal Ice & Cold Storage Co. v. Income Tax Officer, the Allahabad High Court addressed the validity of notices issued under section 147 and section 148 of the Income-tax Act, 1961. The case revolved around the assessment year 1982-83, where the petitioner was served a notice under section 148, which was later deemed illegal by the Tribunal due to lack of sufficient reasons on record. Subsequently, a second notice was issued under section 147 to correct this issue. The court determined that the initial notice's illegality rendered it void, thus allowing the second notice to stand. This case is significant for tax law practitioners, particularly in understanding the procedural requirements for issuing tax assessment notices and the implications of jurisdictional errors. The decision reinforces the principle that if initial proceedings are declared void, subsequent actions can be deemed valid if they address the defects identified. This ruling is vital for tax compliance and administrative practices within the Income Tax Department. |
| Court |
Allahabad High Court
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| Entities Involved |
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| Judges |
A.P. Misra,
Dr. R.R. Misra
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| Lawyers |
M.S. Pipersani
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| Petitioners |
Sukhlal Ice & Cold Storage Co.
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| Respondents |
Income Tax Officer
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| Citations |
1993 SLD 1815,
(1993) 199 ITR 129
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| Other Citations |
STO v. Firm Ram Das Ram Dutt [1973] UPTC 20 (All.)
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| Laws Involved |
Income-tax Act, 1961
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| Sections |
148,
147
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