Mahabir Singh Joon Vs Income Tax Officer & Anr. (Delhi High Court)
In a recent ruling on the case of Mahabir Singh Joon Vs Income Tax Officer & Anr., the Delhi High Court adjudicated on a writ petition challenging an order issued under Section 148A(d) of the Income Tax Act, 1961. The petitioner contested that a show cause notice issued under Section 148A(b) had not been served, thus violating principles of natural justice. However, the court dismissed this argument, emphasizing that the mandate of Section 148A(b) did not require service of notice through email.
Background and Facts: The petitioner, an individual claiming to be an agriculturist, had not filed an income tax return for the Assessment Year (AY) 2016-17, arguing that income earned from agriculture is not taxable. The Revenue issued a notice under Section 148A(b) based on information from the Insight Portal, alleging a cash deposit of INR 53,55,000/- in the petitioner’s savings account during the relevant financial year.
Petitioner’s Contentions: The petitioner asserted that the notice under Section 148A(b) had not been served upon him, thus preventing him from filing a response. Consequently, the subsequent order under Section 148A(d) initiating assessment proceedings was challenged on grounds of procedural unfairness.
