SOHAN SINGH Vs. RANJEET SINGH

JUDGEMENT

(1.) We have heard Sri Suyash Agarwal, the learned counsel for the petitioner and Sri Manu Ghildiyal, the learned counsel for the income tax department.

(2.) It transpires that the deceased Bankey Bihari Agarwal filed his return for the assessment year 2007-08 before the Income Tax Officer, Range-I, Agra, which was processed under Sec. 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act). For the previous assessment years, the return was also filed before the same Assessing Officer. The Assistant Commissioner of Income Tax-I, Agra issued a notice under Sec. 148 of the Act dated 18th Aug., 2011 indicating that he has reasons to believe that certain income had escaped assessment within the meaning of Sec. 147 of the Act for the said assessment year.

(3.) The petitioner filed his objection before the said authority in terms of the decision of the Supreme Court in G.K.N. Driveshafts (India) Ltd. Vs. Income Tax Officer, 259 ITR 19 specifically taking a ground that the authority, namely, the Assistant Commissioner of Income Tax-I, Agra had no jurisdiction to issue a notice under Sec. 148 of the Act as he was not the assessing authority of the deceased petitioner. The Assistant Commissioner of Income Tax-I, Agra rejected the objection holding that he has reasons to believe that income had escaped assessment and, therefore, justified the issuance of notice without disposing of the objection raised by the petitioner.