| Case ID |
e265baaf-4b9a-42a5-bd80-d7401ac12adb |
| Body |
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| Case Number |
IT APPEAL NO. 511 OF 2007 |
| Decision Date |
Sep 15, 2008 |
| Hearing Date |
|
| Decision |
The appeal was dismissed by the Punjab and Haryana High Court, affirming the Income-tax Appellate Tribunal's decision regarding the validity of assessment notices issued under section 148 for the assessment years 1993-94 to 1997-98. The court held that the effective date for invoking section 150(1) was the date of probate of the assessee's mother and concluded that notices for the year 1993-94 were hit by limitation while those for subsequent years were valid. The court ruled that no substantial question of law arose from the Tribunal's order, and therefore the appeal was dismissed. |
| Summary |
This case revolves around the interpretation of sections 148 and 150 of the Income-tax Act, 1961, concerning the issuance of assessment notices for income escaping assessment. The Punjab and Haryana High Court examined the appeal stemming from notices issued to the assessee, Smt. Shobha Rani Shah, under section 148 for the assessment years 1993-94 to 1997-98. The core issue was whether the notices were barred by limitation, given the effective date for invoking section 150(1) was determined to be the date of probate of the assessee's mother. The High Court upheld the Tribunal's finding that the notices for the year 1993-94 were invalid due to limitations but valid for subsequent years. This decision emphasizes the importance of understanding the procedural aspects of tax assessments and the implications of probate in tax law. Key terms include 'Income Tax Appeal', 'Limitation', 'Tax Assessment', 'Probate', and 'High Court Decision'. |
| Court |
Punjab and Haryana High Court
|
| Entities Involved |
Not available
|
| Judges |
ADARSH KUMAR GOEL,
AJAY TEWARI
|
| Lawyers |
Krishan Mehta
|
| Petitioners |
Commissioner of Income-tax, Rohtak
|
| Respondents |
Smt. Shobha Rani Shah
|
| Citations |
2009 SLD 2098,
(2009) 309 ITR 263,
(2009) 177 TAXMAN 21
|
| Other Citations |
K.M. Sharma v. ITO [2002] 254 ITR 772/ 122 Taxman 426 (SC),
ITO v. Murlidhar Bhagwan Das [1964] 52 ITR 335 (SC)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
150,
148
|