Unnamalai Thiagarajan Vs CIT (Madras High Court)
In a recent judgment, the Madras High Court addressed the issue of granting sufficient time to obtain bank documents crucial for a tax case under the Black Money (Undisclosed Foreign Income and Assets) and the imposition of Income-tax Act, 2015.
The petitioner, Unnamalai Thiagarajan, had filed a writ petition seeking 45 days to procure bank statements from a closed account with DBS Bank. The court noted the petitioner’s reasonable grounds, including the closure of the bank account long ago and efforts taken by the petitioner’s son in Singapore to retrieve the necessary documents.
During the proceedings, counsel for the petitioner emphasized the necessity of the additional time, fearing inadequate consideration by the first respondent. On the other hand, Mr. A. N. R. Jayaprathap, representing the respondent, acknowledged the petition’s merits.
Considering the circumstances, the Madras High Court disposed of the petition by directing the first respondent to allow the requested 45-day extension for submitting all required documents and information. The court’s decision aimed to ensure procedural fairness and allow adequate time for compliance without unnecessary hardship to the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
An order dated 23.03.2023 was issued against the petitioner under the Black Money (Undisclosed Foreign Income and Assets) and the imposition of Income-tax Act, 2015. Such order was carried in appeal by the petitioner before the first respondent.
