2024 (9) TMI 28

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.... reply along with Annexure R1 to R3 and seeking exemption from filing certified copy thereof is allowed. Registry to place the same at appropriate place. Main case 1. The writ petition has been preferred by the petitioner assailing the penalty notice dated 18.07.2022 passed under Section 221(1) of the Income Tax Act, 1961 (for short 'the Act') imposing penalty on account of filing wrong return for the AY 2013-14. 2. Notice was issued by this Court whereafter reply has been filed by the respondent, and it is stated by the respondent as under: "2. That the contents of Para No. 2 of the petition are wrong and denied. It is submitted herein that return of income for the assessment year 2013-14 was filed on 30.03.2014. Furth....

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...., he revised the same and filed ITR Form No. 5 and the same got processed. The screenshot of the CPC 2.0 module of the Income Tax Department substantiating the above stated fact is attached as annexure R-3. Therefore, it is clear that there is mistake from the petitioner side for the Assessment Year 2013-14 due to which the demand in question was raised. The petitioner further stated about the intimation u/s 143 (3) and section 156. Both of this is not applicable in the case of the assesee as per procedure laid down in the Income Tax Act, 1961."   3. The respondent has further objected that the petitioner has circumvented the remedy available to him as enshrined under Section 154 of the Act, and also has not availed the ....

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....ct 31 of 1964, Section 7 (w.e.f. 6.10.1964).] (2) Subject to the other provisions of this section, the authority concerned- (a) may make an amendment under sub-section (1) of its own motion, and (b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the [* * *] [ Certain words omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 29 (w.e.f. 10.7.1978).], by the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for "Income-tax Officer" (w.e.f. 1.4.1988).] also. [* * *] [ Proviso omitted by Act 32 of 1994, Section 38 (w.e.f. 1.6.19....

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....ted by Act 67 of 1984, Section 29, for " from the date of the order sought to be amended" (w.e.f. 1.10.1984).]. (8) [ Without prejudice to the provisions of subsection (7), where an application for amendment under this section is made by the assessee on or after the 1st day of June, 2001 to an income-tax authority referred to in subsection (1), the authority shall pass an order, within a period of six months from the end of the month in which the application is received by it,- (a) making the amendment; or (b) refusing to allow the claim.]" 6. Keeping in view the provisions as above, it is apparent that the petitioner was having full knowledge of having filed return in the wrong format. More so, as he had also ....