Murlibhai Fatandas Sawlani v. Income-tax Officer
[Citation -2019-LL-0712-29]
| Citation | 2019-LL-0712-29 |
|---|---|
| Appellant Name | Murlibhai Fatandas Sawlani |
| Respondent Name | Income-tax Officer |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 12/07/2019 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Bot Summary: | UPON hearing the counsel the Court made the following ORDER Delay condoned. The only question involved in this special leave petition is whether notice under Section 148 dated Signature Not Verified 24th March, 2015 issued by the Income Tax Digitally signed by ASHOK RAJ SINGH Date: 2019.07.13 12:53:35 IST Reason: Officer, Ward 1(1)(4) in respect of assessment year 2008- 2009 to the petitioneris legal or not. 2 In our view, the proper remedy of the petitioner -assessee would be to raise all pleas before the Assessing Officer in assessment proceedings and if it is decided against him then to carry the issue further in appeal to CIT and then to the Tribunal in second appeal and then to the High Court under Section 260-A of the Income Tax Act, if the occasion so arises in appeal. We are not inclined to interfere with impugned order passed by the High Court in view of the liberty granted above. Needless to observe the Assessing Officer shall decide all the issues strictly in accordance with law on merits if the assessment proceedings are still pending. The special leave petition is accordingly disposed of. |