Dhanapal Eswari Vs ITO (Madras High Court)
Madras High Court has partially allowed a writ appeal filed by Dhanapal Eswari, a distributor of gas cylinders and gas stoves, effectively removing a pre-condition of paying 15% of the disputed tax amount for a fresh consideration of her income tax assessment. The court’s decision stems from the appellant’s claim of not receiving an income tax notice due to a change in her email identification.
The appeal was lodged against an order by a single judge dated October 14, 2024, in WP.No.10107/2024. According to the appellant’s submissions, she regularly filed her Return of Income and Tax Audit Report. However, she admitted to having failed to file the Income Tax Return for the Assessment Year 2018-19 due to personal issues and unavoidable circumstances.
In response to this non-filing, the Income Tax Officer (1st respondent) issued a show cause notice. Dhanapal Eswari responded to this notice on March 30, 2022, providing an e-challan for tax payment and a statement of income for the relevant assessment year. She also requested the 1st respondent to issue a formal notice under Section 148 of the Income Tax Act, 1961, which would facilitate the filing of her income tax return.
