Case Law Details
Mohan Lal Santwani Vs Union of India (Allahabad High Court)
From the averments made by the respondent nos. 2,3 and 4 in the aforesaid short counter affidavit, it is evident that the notice under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2013-14 was issued to the petitioner on 01.04.2021, whereas the limitation of issuing the notice expired on 31.03.2021. Thus notice under Section 148 of the Income Tax Act, 1961 was time barred and consequently it was without jurisdiction.
Since large number of writ petitions are being filed in which the date and time of issuance of notice under Section 148 of the Income Tax Act, 1961 are in issue, and, importantly, those notices are being issued by e-mail, it is directed that the respondent no. 1 shall ensure that the date and time of triggering of e-mail for issuing notices and orders are reflected in the online portal relating to the concerned assessees.
Facts of the case as discussed above, particularly the observations made by the respondent no.4 in the last line of the impugned order dated 19.03.2022 noticed by us in our order dated 18.04.2022 quoted in paragraph 4above clearly indicates that the order dated 19.02.2022 has been passed by the respondents in breach of judicial discipline and propriety causing harassment to the petitioner/assessee on account of the failure to give effect to the order of this Court dated 10.03.2022 in Writ Tax No. 171 of 2022 which was filed by the petitioner. We propose to comment on the conduct of the officer concerned but the respondents have tendered unconditional apology by filing a short counter affidavit dated 22.04.2022, as noted in para 7 above, therefore, in view of the unconditional apology tendered by the deponent Sri Pawan Kumar Sharma, Additional Commissioner of Income Tax in the aforesaid short counter affidavit, we do not propose to proceed against the respondent no.4 by referring the matter for contempt. However, we direct the respondents to be careful in future and must have due regard to the judgments and orders of this Court, keeping in mind the settled principal of judicial propriety and discipline.
In view of the principles settled by Hon’ble Supreme Court and by High Courts in the judgments, briefly discussed above, we direct the respondents to maintain judicial discipline and follow the doctrine of binding precedent and be careful in future, having due regard to the authorities of the Court, keeping in mind the judicial propriety and discipline.
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