Jesu Micheal Spelman Vs Central Board of Direct Taxes (Madras High Court)
The Madras High Court has directed the Central Board of Direct Taxes (CBDT) to issue a decision on a penalty show cause notice against Jesu Micheal Spelman only after granting a proper hearing. Spelman challenged a penalty notice, dated January 21, 2025, issued under Section 270A of the Income Tax Act, 1961, arguing it was not properly served until a reminder was issued on May 14, 2025, nearly four months later.
Spelman stated that despite the delayed notification, he had responded to the notice. The petitioner approached the court fearing an order might have been passed without his input. The CBDT confirmed no final order had been issued. The High Court, acknowledging the petitioner’s response and the absence of a final order, mandated that the third respondent pass a reasoned order within four weeks and ensure the petitioner is heard. No specific judicial precedents were cited in this order.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
In this writ petition, the petitioner has challenged the impugned show cause notice, dated 21.01.2025 issued under Section 270A of the Income Tax Act, 1961, proposing to levy penalty on the petitioner. The petitioner was to respond to the same by 30.01.2025.
