Uttar Pradesh chief minister Mayawati’s income for the financial year 2001-02 will be reassessed by the income tax department as the Delhi HC has allowed it a relook, while hearing a plea that she had allegedly not declared full details. A bench of Justices Vikramajit Sen and Rajiv Shakdher dismissed the BSP chief ‘s plea seeking to restrain the I-T department from reassessing her income, claiming a prior mandatory notice was not served on her.
“We have arrived at the firm conclusion that the petitioner (Mayawati) has failed to disclose any grounds justifying the
exercise of extraordinary jurisdiction vested in the court,” said the HC, refusing to give relief to the CM. The HC brushed aside Mayawati’s contention that it was the I-T department’s fault due to which a notice was not served to her address. The notice is mandatory under the income tax law. “It is evident that the petitioner declined to accept the notice—first at her Humayun Road address in New Delhi, second, at her Nehru Road address in Lucknow and, third, at Kalidas Marg in Lucknow. All three addresses belonged to her at the relevant time,” the HC said. Mayawati had said in court, “The I-T department initiated proceedings against me without serving me a notice which is mandatory under the law. Income tax says very clearly reassessment cannot be done without issuing notice. So the proceeding is to be set aside as it is also beyond the limitation period.”
The I-T department, however, refuted the contention and said the notice had been issued to her, but she had not accepted it.
