August 2005

Section 147, Section 148

Bombay H.C : The petitioner after the receipt of the above notices requested the Asstt. CIT, Circle 24(2), Piramal Chambers, Bombay to provide or disclose reasons recorded by them prior to issuance of notices for reopening the assessment. No reasons were disclosed or supplied by the Asstt. CIT in spite of request letter dt. 3rd June, 1991

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High Court Of Bombay Ajay Oxycholoride Floorings vs. Iyer, Assistant Commissioner Of Income Tax & Ors. Sections 147, 148, ART.

Sec. 23(1)(b), Section 23

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in directing the AO to adopt the gross rent received by the assessee being lessor from the let out property for the purpose of computing income from house property in place of much higher rent fetched by the lessee by sub-letting the same property ?

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High Court Of Calcutta CIT vs. Hemraj Mahabir Prasad Ltd. Section 23(1)(b) Dilip Kumar Seth & Maharaj Sinha, JJ. IT

Section 147, Section 148, Section 149

Allahabad H.C : Where, for reassessment under s. 34(1)(a) of the Indian IT Act, 1922, the satisfaction of the CIT is necessary for issuing the notice for reassessment but the satisfaction of the CIT is not asked for or given, the notice issued and reassessment made would be invalid. If the conditions precedent are not fulfilled before initiation of the reassessment proceeding, then it goes to the root of the jurisdiction and the proceeding becomes bad in law.

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High Court Of Allahabad Dr. Shashi Kant Garg vs. CIT & ORS. Sections 2(16), 147, 148, 149, 151(1), Proviso Asst.

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