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already held by this court, the first respondent, who recorded the reasons for reopening the assessment under section 148(2), has no jurisdiction over the appellant, to issue notice dated 28.03.2018 under section 148(1). Though the files pertaining to the reassessment proceedings of the appellant were transferred, the second respondent has no authority to continue the reassessment proceedings under section 129 and hence, the notice dated 14.12.2018 issued by him is also held to be invalid. The invalid notices so issued by the respondents vitiate the entire reassessment proceedings initiated against the appellant. Admittedly, no notice under section 148 was issued by the second respondent, who is the jurisdictional assessing officer, for reassessment of the return of income of the appellant, within the time frame stipulated under the Act. In this case, the limitation period of six years for reopening the assessment for the year 2011-12 under section 147 of the Act, came to an end on 31.03.2018. In such circumstances, there is no requirement for this court to go into the other issue based on the factual matrix projected by the appellant i.e., whether the appellant has disclosed fully and truly all the material particulars that are necessary for assessment for the relevant assessment year. In the ultimate analysis, the writ appeal stands allowed by setting aside the notices impugned in the writ petition and the order impugned herein. No costs. Consequently connected miscellaneous petition is closed. (R.M.D., J.) (J.S.N.P., J.) 27.06.2022
by Sekar Reporter · Published July 1, 2022
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[1/19, 19:13] K. Chandru Former Judge Of Highcourt: There is no legal problem.the governor can only see the file!No need to get his consent.He is only a titular head அண்ணா சொன்னார்”ஆட்டுக்கு தாடி எதற்கு?நாட்டுக்கு கவர்னர் எதற்கு?? Arif Khan was sent to create problems!! [1/19, 20:01] K. Chandru Former Judge Of Highcourt: You know patty another proverb”:-“yatha praja!thatha Raja”!! [1/19, 20:02] sekarreporter1: [1/19, 20:01] K. Chandru Former Judge Of Highcourt: You know patty another proverb”:-“yatha praja!thatha Raja”!! [1/19, 20:01] sekarreporter1: 🦜 [1/19, 20:07] K. Chandru Former Judge Of Highcourt: மக்கள் எப்படியோ!மன்னர் அப்படியே!!
by Sekar Reporter · Published January 19, 2020
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Want fresh junior ,with English & computer knowledge : DANIEL MARY
by Sekar Reporter · Published September 18, 2021