HC denies relief in section 147 proceedings for not replying notice for 6 Months

Kuldip Kumar Goel Vs Asstt. CIT & Anr. (Delhi High Court)

In the present case, High Court disentitles the Petitioner to grant of any relief in the proceedings u/s 147 since he disregarded the notice issued u/s 148.

The notice under Section 148 (1) was issued to the Petitioner as early as on 27.03.2019, he did not respond to that notice for over six months nor he invoked the jurisdiction of this Court to challenge the notice on the ground of jurisdiction. He responded to the notice for the first time on 04.10.2019. The conduct of the Petitioner in not filing the return, he was obligated to, in response to the notice under Section 148 (1). The Supreme Court in GKN Driveshafts (India Ltd.) v. Income Tax Officer 259 ITR 19 (SC) has clarified that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the notice is to file a return and if he so desire, to seek reasons for issuing notices.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. Exemption allowed, subject to all just exceptions.

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