Court Orders Tax Authority to Provide Copy of Order to Petitioner The High Court held that the petitioner, who had filed returns in response to notices issued under Section 148 of the Income Tax Act, was entitled to know ...
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Court Orders Tax Authority to Provide Copy of Order to Petitioner
The High Court held that the petitioner, who had filed returns in response to notices issued under Section 148 of the Income Tax Act, was entitled to know the outcome of the proceedings. The Court found the Commissioner of Income Tax, Meerut, unjustified in denying the petitioner a copy of the order and emphasized the legal obligation to provide such information. The Court set aside the order dated 4-2-2004 and directed the authority to supply a copy of the order related to the assessment years 1991-92 to 1993-94 within one month. The writ petition was successful, and the Court granted relief to the petitioner.
Issues: Challenging the legality and validity of the order dated 4-2-2004 passed by the Commissioner of Income Tax, Meerut regarding assessment years 1991-92, 1992-93, and 1993-94.
Analysis: The petitioner, an individual and owner of agricultural land, had his land acquired by the Land Acquisition Officer. Subsequently, the Income Tax Department issued notices under Section 148 of the Income Tax Act for the mentioned assessment years. The petitioner had already deposited sums under self-assessment before the notices were issued. However, the petitioner was not informed of the outcome of the reassessment proceedings initiated under Section 148. Upon requesting a copy of the order, the CIT, Meerut, refused, stating that the notices were not meant to regularize belated returns. The petitioner argued that he was entitled to a copy of the order and cited relevant case law. The department contended that the remedy for the petitioner was to approach the Central Board of Direct Taxes under Section 119(2)(b) for refund claims related to belated returns.
The High Court observed that the petitioner had the right to know the outcome of the proceedings initiated under Section 148 as he had filed returns in response to the notices. The CIT, Meerut, was unjustified in denying the petitioner a copy of the order based on the grounds that the remedy lay elsewhere. The Court emphasized that when the department initiated proceedings on its own accord, the assessing authority or the Commissioner of Income Tax had a legal obligation to provide a copy of the order terminating the Section 148 proceedings. The Court disagreed with the CIT's assertion that the notices were solely to tax escaped income and create additional demand, stating that such an observation was unwarranted given the circumstances of the case. Consequently, the Court set aside the order dated 4-2-2004 and directed the authority to supply a copy of the order related to the assessment years 1991-92 to 1993-94 within one month from the date of receiving a certified copy of the Court's order.
The writ petition was successful, and the Court allowed it accordingly.
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