×Latest Case Laws on Income Tax by various High Courts of India
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The petitioner has filed the above Writ Petition to issue a Writ of Certiorari to call for the records dated 19.12.2017 relating to Assessment Year 2013-14 on the file of the respondent and to quash the same.
2.It is the case of the petitioner that for the Assessment Year 2013-14 she filed return of income on 30.12.2014, declaring a total income of Rs.10,94,980/- and net agricultural income of Rs.1,60,00,000/-. Due to change of Auditor, the petitioner was not having the return of income or other related documents with her. The respondent issued a Notice under Section 148 of the Income Tax Act dated 08.06.2016, for reopening the assessment for the Assessment Year 2013-14 by stating that the respondent had reasons to believe that the income chargeable to tax for that year had escaped assessment. The respondent issued Notice under Section 143(2) dated 07.06.2016 calling the petitioner to attend the hearing on 14.06.2017 in connection with the return of income submitted by the petitioner on 30.12.2014 for the Assessment Year 2013-14. Thereafter, the respondent issued another Notice under Section 142(1) read with Section 129 dated 07.06.2017 requiring certain details to be furnished in connection with the Assessment Year 2013-14.
2.1. It is the case of the petitioner that her representative had been appearing before the respondent and even on 29.09.2017, the authorized representative appeared and submitted the details of the land and required further time to file the required documents in view of change of Auditor and non-availability of back papers. On 02.11.2017, the petitioner's authorized representative filed the return of income, bank statements and copy of agricultural land documents along with other required documents for the Assessment Year 2013-14 before the respondent. On 25.10.2017, the respondent required the petitioner to appear on 03.11.2017 with certain required documents. Thereafter, the respondent issued the summons dated 07.11.2017 directing the petitioner to produce the Books of Accounts. On 10.11.2017, the petitioner informed the respondent her inability to appear on 10.11.2017 enclosing a Medical Certificate that she was suffering from Ostereo Arthritis and undergoing treatment.
2.2.On 20.11.2017, the respondent issued the summons under Section 131/137 of the Income Tax Act to appear on 23.11.2017 along with the documents. On 23.11.2017, the respondent also issued a show cause Notice under Section 271(1)(b) calling upon the petitioner to explain why penalty should not be levied for the failure on her part to appear before the respondent. The respondent issued another hearing Notice on 01.12.2017 fixing the case on 05.12.2017 requiring further details. The petitioner's authorized representative, by his letter dated 05.12.2017, requested the respondent to grant time, for submission of the documents, till 11.12.2017. On 05.12.2017, the respondent had issued a Notice of hearing on 08.12.2017. On 08.12.2017, the petitioner requested the respondent to provide copies of the documents filed by her erstwhile Auditor and the Notices sent by the respondent. On 12.12 2017, the petitioner approached the respondent with a letter dated 12.12.2017 requesting the reasons recorded for reopening the assessment. However, the respondent refused to accept the letter, therefore, the petitioner sent the letter by Speed Post and E-mail to the respondent. On 12.12.2017 itself, the respondent issued a show cause Notice as to the completion of assessment under Section 144 on or before 18.12.2017. In these circumstances, the petitioner has filed the above Writ Petition.
3.According to the respondent, the petitioner was given several opportunities to submit the documents. However, she has not utilized the opportunities and filed the documents before the respondent. The Assessing Officer had passed the assessment order on 19.12.2017 and the same was