Sr. No.07 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP(C) No. 2060/2024 Usha Gupta, W/o Sh. Madan Lal Gupta age 64 years, R/o House No. 69, Sector No. 1, Nanak Nagar, Jammu …. Petitioner/Appellant(s) Through:- Mr. Sachin Sharma, Advocate V/s 1. Union of India through its Finance Secretary, Ministry of Finance, Jeevan Deep Building, Sansad Marg, New Delhi 110001. 2. Income Tax Officer Ward-1, Srinagar, Mouza Nursing Garh, Silk Factory Road, Rajbagh, Srinagar-190008. …..Respondent(s) Through:- Mr. Suraj Singh Wazir, Advocate CORAM: HON’BLE MR. JUSTICESANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE ORDER 02.09.2025(ORAL) Sanjeev Kumar J 1. In this petition, filed by the petitioner under Article 226 of the Constitution of India, a notice issued by the Income Tax Officer Ward-1, Srinagar under Section 148 of the Income-tax Act, 1961 [“the Act”], has been challenged. The impugned notice has been challenged, inter alia, on the following grounds: i) That the Income Tax Officer Ward-1, Srinagar, does not have the jurisdiction to initiate proceedings for reassessment in respect of the petitioner. 2 WP(C) No. 2060/2024 ii) That the impugned notice issued under Section 148 is beyond the period of limitation as prescribed under Section 149 of the Act. iii) That the impugned notice under Section 148 could not have been issued without first serving upon the petitioner a notice under Section 148A (b) of the Act. 2. Per contra, stand of the Revenue is that the proceedings, which were initiated by the Income Tax Officer Ward-1, Srinagar, have been transferred to the jurisdictional assessing authority and, therefore, the plea of jurisdiction is not available. It is also the stand of the respondents that notice under Section 148 of the Act was issued only after serving upon the petitioner a notice under Section 148A (b) of the Act through speed post. 3. Having heard learned counsel for the parties and perused the material on record, we are of the considered opinion that there is sufficient material on record to indicate that notice issued under Section 148A (b) of the Act was not served upon the petitioner and that being so, no notice under Section 148 of the Act could have been issued to the petitioner. On this ground only, we allow this petition and quash the impugned notices issued under Section 148 and Section 148A (d) of the Act and direct the jurisdictional authority to serve upon the petitioner, through his counsel Mr. Sachin Sharma, a notice under Section 148A (b) of the Act. The petitioner shall have four weeks’ time to respond to the aforesaid notice. He shall also be free to produce all documents in support of 3 WP(C) No. 2060/2024 his reply. The jurisdiction officer shall proceed only after considering the reply submitted by the petitioner. 4. Needless to say that while submitting his reply in response to the notice under Section 148A (b) of the Act, the petitioner shall be free to raise the question of jurisdiction, limitation and the prior approval or permission of the higher authority, if any, required by the jurisdictional authority. The jurisdictional authority shall consider all these aspects and proceed in the matter strictly as per the provisions of the Income Tax Act, 1961 governing the subject. 5. Disposed of. (Sanjay Parihar) (Sanjeev Kumar) Judge Judge JAMMU 02.09.2025 Diksha Whether the order is speaking: Yes/No Whether the order is reportable: Yes/No