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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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Ss சுந்தர் j 9 PG Medical Courses By Tamil Nadu Dr MGR Medical University Not Recognised: Madras HC
by Sekar Reporter · Published March 8, 2020
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Learned Additional Advocate General Thiru.A.Kumar had appeared and argued and placed the Judgment of Hon’ble Division Bench of Kerala High Court in WP (C) Nos.37278 and 37062 of 2018 decided on 20.02.2019 wherein the Hon’ble Court had observed that “This is an “SOS Call” (Save Our Souls Call) from two sinking families of dear ones of a person lying in ‘comatose state’, finding it extremely difficult to see the ways and means in procuring funds to provide adequate treatment and life support to the victim, who was the sole bread winner of the family, besides the need for their daily sustenance” and had framed the guidelines which was also followed by the Hon’ble High Court of New Delhi in WP.(C) No.11003/2019 and CM.No.45428/2019 pronounced on 07.01.2020 by the Hon’ble Mr.Justice Rajiv Shakdher.
by Sekar Reporter · Published February 12, 2020
