Law:

Section:

Section 148, read with section 147 of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment years 1986-87 and 1987-88 - Assessee challenged notice issued under section 148 on ground that it was issued without jurisdiction - Said plea was not raised in reply to show cause notice nor any finding was invited of assessing authority - Whether said plea of jurisdiction could be raised in appeal - Held, yes - Whether, therefore, writ petition challenging impugned notice was to be dismissed on ground of alternative remedy - Held, yes FACTS The assessee, a lawyer, was assessed to tax after initiating reassessment proceedings under section 148. On writ the assessee contended, inter alia, that the notices issued under section 147/148 were without jurisdiction and, therefore, the entire assessment orders were liable to be quashed. HELD It is true that notice for escaped assessment under section 147/148 is a jurisdictional notice. But the plea of jurisdiction was not raised in the reply to the show cause notice. No finding was invited of the assessing authority. And if it be so, then it could be raised in appeal. Therefore, the petition was dismissed on the ground of alternative remedy. Note : The decision was in favour of revenue. JUDGMENT R.M. Sahai, J-The petitioner, a tax practitioner on the income-tax side at Kanpur, has filed this petition for quashing of the order dated March 23, 1989, passed by the Assistant Commissioner of Income-tax (Investigation), Circle 11(1), Kanpur, for the assessment years 1986-87 and 1987-88. It is urged that since the notices issued under section 147/148 of the Income-tax Act are without jurisdiction, the entire assessment orders are liable to be quashed. According to learned counsel, the procedure provided under the Act,…

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