TaxTMI 
TaxTMI 
2025 (4) TMI 1046
X X X X Extracts X X X X
X X X X Extracts X X X X
....lent transactions carried out by the estranged husband of the petitioner using her PAN [Permanent Account Number] Card. It was claimed by the petitioner that she was not the beneficiary of certain transactions reflected in the ITR [Income Tax Return] for the Assessment Year 2022-2023, which were rather the earnings of her husband. CM APPL. 50565/2024 2. The present application has been filed on behalf of the respondent/Department of Income Tax seeking modification of the order dated 02.07.2024, whereby this Court, in paragraph No. (5), had observed as follows: - "5. In view of the above, the present petition is disposed of with the direction that the respondent shall conclude the relevant enquiry/investigation within eight we....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y communicated to her. However, as per departmental practice, the full investigation report is not shared with the petitioner. It is further submitted that while the findings of the inquiry have been disclosed to the petitioner, a copy of the complete investigation report cannot be provided. It was urged that if required, the official inquiry report may be submitted to this Court in a sealed cover for its perusal, and the same may be perused by her as well but it is insisted that a copy of the report cannot be provided. It is also pertinent to note that even this Court, in its order dated 02.07.2024, did not direct the sharing of the investigation report with the petitioner. 6. The learned counsel for the respondent submits that, as per ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n, the petitioner relies on a decision by the Central Information Commission Juhi Jadli v. CBDT File No:CIC/RM/A/2012/000038/LS, wherein it was held that "a wife cannot be treated as a 3rd party in strict sense of term, so long as the marriage subsists". 8. The learned counsel for the respondent controverts the petitioner's reliance on Juhi Jadli (Supra) and submits that the reliance on the decision is misplaced, as the case pertained to the disclosure of Income Tax Returns, which are distinct from investigation reports. The present matter concerns an inquiry report, which, as per departmental practice, is not shared with the complainant. Furthermore, the petitioner's reliance on past judgment is inapplicable, as they predate 2018 Scheme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oner's PAN card was being used by her spouse, and the credentials associated with the Income Tax web portal- namely, the email ID [email protected], mobile number 9873498684, and HDFC bank accounts ending in A990 and 5660-were linked to him. Given that the petitioner has been unemployed since August 1997, the income reflected therein belongs to her spouse. 13. The petitioner further asserts that she is not the beneficiary of transactions amounting to Rs.3.74 crore in sales and Rs.65 lakh in mutual fund purchases and other financial instruments. She maintains that she has never engaged in such financial transactions. 14. The petitioner submits that, in light of the provisions of Section 64 (1) (ii) of the Act, the income re....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... summons under Section 131 (1A) of the Income Tax Act, 1961 were also issued to her husband, Mr. Sanjay Srivastava, for furnishing of relevant details and for his personal deposition. In response to the notices, both petitioner and her husband appeared before the concerned authority. The findings are to the effect that no case of tax evasion on the part of Mr. Sanjay Srivastava was found upon examining the ITRs for the assessment years 2018 to 2022-23. 18. Insofar as the petitioner is concerned, although the ITRs filed up to the assessment year 2021-22 mentioned the contact details and email address of her husband, it was found that the same were linked with the Aadhar Card of the petitioner, and the OTP [One Time Password] for re-verifi....