Sooriya Hospital Rep. by its Partner, Dr.C.P.Sreekumar vs Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

This is the second round of litigation before the Court. Earlier, the petitioner was issued with a notice under Section 148 of the Income Tax Act, 1961. The petitioner challenged the jurisdiction of the assessing officer for issuing the notice before this Court in W.P. No.15567 of 2021. The Division Bench of this Court quashed all notices in a batch of writ petitions on 04.02.2022, following the views taken by the Allahabad High Court. Later, the Supreme Court passed an order in Union of India Vs. Ashish Agarwal on 04.05.2022, modifying the judgments of the Allahabad High Court. The impugned notice was issued to the petitioner on 23.05.2022 under Section 148A(b) of the Income Tax Act, 1961. The information relied upon by the Department for issuing the notice was based on the Return of Income for the Assessment Year 2013-14, and there were no foundational facts available for the Assessment Year 2014-15.…

Legal Issues

• 1. Jurisdiction of the assessing officer to issue the reassessment notice under Section 148 of the Income Tax Act, 1961.
• 2. Validity of the reassessment notice issued under Section 148A(b) of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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