Rajendra Tak v. Chief Commissioner of Income-tax, Jodhpur / Income-tax Officer, Ward-I(1), Jodhpur / Income-tax Officer, Ward-1(4), Jodhpur / Dileep Kothari /Anjana Kothari
[Citation -2019-LL-0913-55]
| Citation | 2019-LL-0913-55 |
|---|---|
| Appellant Name | Rajendra Tak |
| Respondent Name | Chief Commissioner of Income-tax, Jodhpur / Income-tax Officer, Ward-I(1), Jodhpur / Income-tax Officer, Ward-1(4), Jodhpur / Dileep Kothari /Anjana Kothari |
| Court | HIGH COURT OF RAJASTHAN AT JODHPUR |
| Relevant Act | Income-tax |
| Date of Order | 13/09/2019 |
| Judgment | View Judgment |
| Keyword Tags | financial transaction • taxable income • notice issued |
| Bot Summary: | Respondents For Petitioner(s) : Mr. Aidan Choudhary on behalf of Mr.Muktesh Maheshwari For Respondent(s) : HON'BLE MR. JUSTICE SANGEET LODHA Order 13/09/2019 By way of this writ petition, the petitioner has questioned the legality of notices dated 26.2.19 and 19.3.19 issued by the Income Tax Officer Ward-1(4), Jodhpur, whereby the explanation is sought from the petitioner in respect of the taxable income from a financial transaction not offered for taxation by filing a return of income. Learned counsel submitted that the petitioner had already filed reply to the notice dated 26.2.19 issued by the Assessing CW-6635/2019 Officer instead of dropping the proceedings initiated, ignoring the reply already filed, yet another notice dated 19.3.19 has been issued. It is not the case of the petitioner that after submission of the reply to the notice seeking verification, any proceeding has been initiated by the Department of Income Tax against him. Obviously, the reply to the notice filed by the petitioner shall be taken into consideration by the Assessing Officer before initiating the proceedings, if any. In the considered opinion of this Court, the present writ petition preferred by the petitioner against the notice issued as aforesaid, is absolutely premature. |