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,...