TaxTMI 
TaxTMI 
2026 (10) TMI 189
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....ate, Mr. Alok Shahi, Advocate Mrs. Shilpi Keshri, Advocate Ms. Swarma Roy, Advocate ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned senior Standing Counsel for the Department. 2. This writ application has been preferred seeking the following reliefs: a. For issuance of appropriate writ/ direction(s) to prevent the respondents from exceeding its jurisdiction and/or acting contrary to the rule of natural justice, where the defect of jurisdiction is apparent on the face of the proceedings and/or there is an abuse of power. b. For issuance of writ of Certiorari or any other appropriate writ(s), order(s) or direction(s) quashing the notice issued by ....
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....stances of the case to be found entitled to. g. For grant such other relief(s) as deem fit and proper by issuing an appropriate writ(s), rule(s) or direction(s) as deem fit and proper. 3. The facts are not much in dispute. The petitioner filed Income Tax Return for the Assessment Year 2014-15 under Section 139(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act of 1961). She received a notice dated 28.03.2021 issued under Section 148 of the Act of 1961 calling upon her to furnish her returns within a period of 30 days. A copy of notice under Section 148 is Annexure- 'P/1' to the writ application. 4. The petitioner did not furnish her return within 30 days' period. In the meantime, the petitioner was served with....
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.... return till the end of the relevant assessment year or within the period prescribed for completion of the assessment i.e. one year after the end of the financial year in which the notice under Section 148 of the Act of 1961 was issued. 8. Having understood the same, learned Senior Standing Counsel for the Department does not contest this submission. 9. Learned counsel for the petitioner has further placed before this Court a copy of the order dated 02.08.2023 passed by a learned Co-ordinate Bench of this Court presided over by the then Hon'ble the Chief Justice in Miscellaneous Appeal No. 662 of 2014 (The Commissioner of Income Tax-11 & Anr. v. Nagendra Prasad). The attention of this Court has been drawn towards paragraphs '5' & '6' ....
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....in requested to file a return in response to notice u/s.148 of the Act, dated 28.03.2021. Please note that failure to furnish the return of income by the date, the assessment will be completed ex-parte based on the materials available on record." 11. Once learned Senior Standing Counsel for the Department has noticed the contents of the annexure to Annexure 'P/4', she is unable to contest the matter. 12. We, having gone through the annexure to Annexure 'P/4', understand that the authority, who issued this Annexure 'P/4', had not taken care to look into the return filed by the petitioner, otherwise this kind of notice with annexure could not have been issued. 13. Learned counsel for the petitioner has, therefore, argued before this ....
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....end the office of the Assessing Officer or to produce, or cause to be produced before the Assessing Officer any evidence on which the assessee may rely in support of the return: Provided that no notice under this sub-section shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished." 9. Learned Senior Standing Counsel has fairly submitted before this Court that in this case, the proviso to subsection (2) of Section 143 would not be applicable. The petitioner had already submitted her return on 28.08.2021 i.e. within five months from the date of issuance of notice under Section 148 (Annexure 'P/1' to the writ application), in such circumstance, a notice under s....