Case Law Details
Bholi Kumar Vs ITO Ward 51(1) Delhi & Anr. (Delhi High Court)
Introduction: The Delhi High Court recently adjudicated the case of Bholi Kumar Vs ITO Ward 51(1) Delhi & Anr., where the petitioner sought to set aside an order under section 148A(d) of the Income Tax Act, 1961. The core contention was the alleged escapement of income not exceeding Rs. 12,800.
Detailed Analysis: The petitioner, represented by Mr. Nagesh Behl, argued that the income chargeable to tax, as per the revenue’s case, did not surpass Rs. 12,800. On September 25, 2023, Mr. Abhishek Maratha, Senior Standing Counsel for the revenue, informed the court of a letter dated October 9, 2023. The letter stated the petitioner’s claim that the income escaping assessment had reduced to Rs. 12,800. Following this, the revenue expressed reluctance to pursue the case due to the meager amount involved.
Mr. Maratha submitted that the court may dispose of the petition, leaving the question of law open. The court, considering the meager amount and the revenue’s stance, decided to dispose of the petition. The court clarified that while the revenue does not wish to pursue the case further, any potential questions of law remain open for consideration in a suitable future case.
Conclusion: In a recent judgment, the Delhi High Court dismissed the writ petition filed by Bholi Kumar challenging the order under section 148A(d) of the Income Tax Act. The court, noting the meager amount involved (not exceeding Rs. 12,800), accepted the revenue’s decision not to pursue the case further. While disposing of the petition, the court left any potential questions of law open for future consideration in an appropriate case.
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