1999 PLP 2756 (PTD)
Smt. SHASHI JAIN Versus INCOME-TAX OFFICER and another
| Citation | 1999 PLP 2756 (PTD) |
| Forum / Court | 228 I T R 682 |
| Bench Members | R. Dayal and R.K. Gulati, JJ |
| Parties | Smt. SHASHI JAIN Versus INCOME-TAX OFFICER and another |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 1999 PLP 2756 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1999 PLP 2756 (PTD)?
The case was heard and decided by the 228 I T R 682 bench comprising: R. Dayal and R.K. Gulati, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1999 PLP 2756 (PTD) (Smt. SHASHI JAIN Versus INCOME-TAX OFFICER and another). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Reassessment
Reason to believe that income had escaped assessment-- Departmental Valuer's Report on investment in house constructed by assessee
Reassessment proceedings on the basis of such report were valid-- Indian Income Tax Act, 1961, Ss.147 & 148
Constitution of India, Art.226. On a writ petition against notices issued under section 148 of the income Tax Act, 1961, on the basis of the valuer's report, the petitioner contended that she had not been given opportunity to be heard before the valuer made his report: Held, dismissing the writ petition, that notice had been issued on the basis of the Departmental Valuer's Report with respect to investment in a house constructed by the petitioner. Hence, there was reason to believe that income chargeable to tax had escaped assessment. The petitioner would have an opportunity to contest the correctness of the valuer's report during the course of assessment proceedings in pursuance of the notices under section
148. The reassessment proceedings were valid.
Judgment & Decree
Civil Miscellaneous Writ Petition No.100 of 1997, decided on 18th February, 1997.
Reassessment
Reason to believe that income had escaped assessment-- Departmental Valuer's Report on investment in house constructed by assessee
Reassessment proceedings on the basis of such report were valid-- Indian Income Tax Act, 1961, Ss.147 & 148
Constitution of India, Art.226. On a writ petition against notices issued under section 148 of the income Tax Act, 1961, on the basis of the valuer's report, the petitioner contended that she had not been given opportunity to be heard before the valuer made his report: Held, dismissing the writ petition, that notice had been issued on the basis of the Departmental Valuer's Report with respect to investment in a house constructed by the petitioner. Hence, there was reason to believe that income chargeable to tax had escaped assessment. The petitioner would have an opportunity to contest the correctness of the valuer's report during the course of assessment proceedings in pursuance of the notices under section
148. The reassessment proceedings were valid. By this petition, the petitioner seeks a writ of certiorari, quashing the notices, dated November 18, 1996, under section 148 of the Income Tax Act, 1961, for the assessment years 1990-91, 1991-92, and also the notices, dated September 6, 1996, issued under the same provision for the assessment years 1992-93, 1993-94, 1994-95 and 1995-96. Learned counsel for the petitioner submits that the petitioner filed income-tax returns for all these years in time and she was assessed to tax under section 143(1)(a) of the Act but subsequently notices have been issued under section 148 of the Act on the basis of the valuer's report even when the valuer did not give opportunity of being heard before making the report. The valuer's report is with respect to the investment in the house constructed by the petitioner. In our view, no notice was required to be given before the issuance of notice under section
148. We are not impressed with the contention that the impugned notices have been issued by the Assessing Officer without there being any reason to believe that any income chargeable to tax had escaped the assessment. However, the petitioner will have opportunity to contest the correctness of the valuer's report during the course of assessment proceedings in pursuance of the notices under section
148. The petition is dismissed in limine. M.B.A./3018/FC Petition dismissed