Section 130 of the Income Tax Act
Income-tax Act, 2025: s.245
Section 130 of the Income-tax Act, 1961 corresponds to section 245 (Faceless jurisdiction of income-tax authorities) of the Income-tax Act, 2025.
Read section 245 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
The decision most relied on for Section 130 is (2008) 14 SCC 186: ASLAM MOHAMMAD MERCHANT v. COMPETENT AUTHORITY AND OTHERS (11 SCC 628), cited in 35 of the 27 judgments on BharatTax that turn on this section.
Leading authorities on Section 130
There can be no estoppel against the law. If a mandatory procedure is not followed, the action will have no legal existence.
If a law mandates a specific procedure, it must be followed precisely. Failure to adhere to the prescribed manner invalidates the action.
If the law requires a specific procedure to be followed, that procedure must be adhered to. Failure to comply renders the action void in the eyes of the law.
When a statute mandates a specific procedure for performing an action, that procedure must be followed strictly without deviation.
Actions taken contrary to law cannot be validated by principles of estoppel, even if a party's representative is present. If a law mandates a specific procedure, strict adherence is required for legal validity.
