{"id":197356,"date":"2018-06-22T14:22:09","date_gmt":"2018-06-22T08:52:09","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=197356"},"modified":"2018-06-22T14:22:09","modified_gmt":"2018-06-22T08:52:09","slug":"a-show-cause-notice-issued-by-an-authority-lacking-jurisdiction-is-invalid","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/22\/a-show-cause-notice-issued-by-an-authority-lacking-jurisdiction-is-invalid\/","title":{"rendered":"A show cause notice issued by an Authority lacking jurisdiction is invalid"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Madras High Court: <\/strong>A Division Judge Bench comprising of Indira Banerjee, CJ. and M. Sundar, J., allowed a writ appeal filed against the order of the learned Single Judge wherein he dismissed assessee\u2019s challenge to the show-cause notice issued by principal Commissioner of Income Tax (revenue).<\/p>\n<p style=\"text-align: justify;\">The assessee filed a return for the year 2012-2013 under Section 139 of Income Tax Act, 1961. Subsequently, the revenue issued a notice to the assessee under Section 148 of IT Act. The revenue wanted to open a re-assessment for the said year, on the grounds that the interest on loan amount shown to be paid to the bank was diverted by the assessee to its partners. The assessee challenged the re-assessment contending that the notice was issued after expiry of 2 years, which was not permissible.<\/p>\n<p style=\"text-align: justify;\">The High Court considered the submissions made on behalf of the parties and perused Section 148 of the IT Act. The Court noted that read with Section 263(2), a notice of re-assessment under Section 148 could have been issued only within a time period of two years from the date of the scrutinization of the original assessment. Holding the said notice to be a show cause notice, the High Court observed, <em>principles and grounds available for assailing a show cause notice are well settled. It the authority issuing the show cause notice lacks jurisdiction and if it is clearly barred by law, it renders the show cause notice invalid in law. <\/em>The Court held that the show cause notice issued in this case was issued beyond the statutory period of two years which was clearly barred by law. Accordingly, the writ appeal was allowed. [Indira Industries v. CIT, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ZmwSyO80\">2018 SCC OnLine Mad 1850<\/a>, dated 14-6-2018]<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court: A Division Judge Bench comprising of Indira Banerjee, CJ. and M. Sundar, J., allowed a writ appeal filed against <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[30630,2554,30631,30629],"class_list":["post-197356","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-it-act","tag-Jurisdiction","tag-re-assesment","tag-show-cause"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A show cause notice issued by an Authority lacking jurisdiction is invalid | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/22\/a-show-cause-notice-issued-by-an-authority-lacking-jurisdiction-is-invalid\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A show cause notice issued by an Authority lacking jurisdiction is invalid\" \/>\n<meta property=\"og:description\" content=\"Madras High Court: A Division Judge Bench comprising of Indira Banerjee, CJ. and M. 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The appeal had been filed led at the instance of the legal heir\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":227980,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/04\/06\/sc-quashes-income-tax-department-notice-to-ndtv-seeking-to-re-assessment-of-for-financial-year-2007-08\/","url_meta":{"origin":197356,"position":1},"title":"SC quashes Income Tax department notice to NDTV seeking to re-assessment of for financial year 2007-08","author":"Prachi Bhardwaj","date":"April 6, 2020","format":false,"excerpt":"Supreme Court: IN a major for the NDTV Ltd, the bench of L. Nageswara Rao and Deepak Gupta, JJ has quashed the notice of the Income Tax department seeking to re-assess the income of the media house for financial year 2007-08. The Court said, \u201cthe notice and reasons given thereafter\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":268284,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/12\/itat-upholds-the-invocation-of-s-263-of-income-tax-by-the-pcit-to-set-aside-an-assessment-order-for-being-prejudicial-to-interests-of-the-revenue\/","url_meta":{"origin":197356,"position":2},"title":"ITAT upholds the invocation of S. 263 of Income Tax Act by the PCIT to set aside an assessment order for being prejudicial to interests of the Revenue","author":"Editor","date":"June 12, 2022","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT): The Coram of Manish Borad (Accountant Member) and Rajpal Yadav (Vice President), in the instant appeal filed by the assessee pertaining to the Assessment Year (AY) 2012-13,upheld the decision by the Principal Commissioner of Income-Tax (hereinafter PCIT) for invoking jurisdiction u\/s 263 of the Act\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":250523,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/30\/itat-validity-of-the-order-u-s-1433-of-income-tax-act-passed-by-an-officer-without-jurisdiction-the-limitation-of-second-statutory-notice-discussed\/","url_meta":{"origin":197356,"position":3},"title":"ITAT| Validity of the order u\/s 143(3) of Income Tax Act, passed by an officer without Jurisdiction &#038; the Limitation of second Statutory notice, discussed","author":"Editor","date":"June 30, 2021","format":false,"excerpt":"by Akshat Malpani\u2020","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":277850,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/22\/delhi-high-court-holds-assessment-order-passed-under-it-act-against-the-deceased-assessee-without-bringing-on-record-all-his-legal-heirs-as-void\/","url_meta":{"origin":197356,"position":4},"title":"Delhi High Court holds assessment order passed under IT Act against the deceased assessee without bringing on record all his legal heirs as void","author":"Editor","date":"November 22, 2022","format":false,"excerpt":"\u00a0 \u00a0 Delhi High Court: In a case, where petition was filed by a son against the assessment order and the notice for initiating scrutiny proceedings under the Income Tax Act, 1961 (Act) issued in the name of his deceased father, the Division Bench of Manmohan and Manmeet Pritam Singh\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":267816,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/03\/if-an-assessee-living-outside-india-delays-in-filing-objection-to-show-cause-notice-by-one-day-in-asking-for-adjournment\/","url_meta":{"origin":197356,"position":5},"title":"If an assessee living outside India delays in filing objection to Show Cause notice by one day in asking for adjournment, Can HC deny him of his right? Here&#8217;s what Del HC observes","author":"Bhumika Indulia","date":"June 3, 2022","format":false,"excerpt":"Delhi High Court: The Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ., expressed that, merely because there was a delay of one day in asking for an adjournment, the assessee living outside India cannot be denied his Right to file an objection to Show Cause notice. 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