Procedure U/S 148A Need Not Be Complied With Before Issuing Reassessment Notices: Kerala High Court
The Kerala High Court has held that the procedure contemplated by the provisions of Section 148A of the Income Tax Act, 1961, need not be complied with before issuing notices under Section 148 of the Income Tax Act, 1961.The bench of Justice Gopinath P. has observed that when an item or cash, as in this case, is produced before a Criminal Court, then it is not open to the Income Tax Department. The Kerala High Court has held that the procedure contemplated by the provisions of Section 148A of the Income Tax Act, 1961, need not be complied with before issuing notices under Section 148 of the Income Tax Act, 1961. On being informed that the amounts seized from the persons had been produced before the Judicial First Class Magistrate Court, the Income Tax Department filed an application under Section 451 Cr.P.C., as going by the judgment of this Court in R. Ravirajan and Others v. State of Kerala; 2023 KLJ 423, the provisions of Section 132A of the 1961 Act cannot be applied to requisition something in the custody of a Court. The court held that once the item is produced before the Court in connection with any criminal case registered by the Police or any other law enforcement agency, an application for release of the same or for giving custody of the same to the Income Tax Department can only be in accordance with the provisions of the Code of Criminal Procedure and specifically Section 451 Cr.P.C.
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