Case Law Details
G. Satish Kumar Vs PCIT (Karnataka High Court)
Petitioner has specifically stated that his wife is suffering from liver and brain tumor and was undergoing treatment and consequently, pursuant to the notice dated 09.09.2021 passed under Section 142(1) of the IT Act, the petitioner appeared before respondent No.2 and requested granting of 30 days time to submit the books of accounts and other documents. In view of the specific assertion of the petitioner, I am of the considered opinion that in the interest of justice, it is just and proper to set aside the impugned order and notices and remit the matter back to respondent No.1 by providing one more opportunity to the petitioner to produce the books of accounts and other documents in support of his claims/defences. Under these circumstances, without expressing any opinion on the merits of the claim of the petitioner, I deem it just and proper to set aside the impugned order and notices and remit the matter back to respondent No.2 for re-consideration afresh, in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER of KARNATAKA HIGH COURT
In this petition, the petitioner seeks quashing of the impugned order at Annexure-A dated 27.09.2021 and the consequential demand notice at Annexure-B dated 27.09.2021 passed by respondent No.2.
2. Heard learned counsel for the petitioner, learned counsel for the respondent and perused the material on record.
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