Fathima Shamna v. Income-tax Officer Ward-I, Malappuram
[Citation -2019-LL-1015-68]
| Citation | 2019-LL-1015-68 |
|---|---|
| Appellant Name | Fathima Shamna |
| Respondent Name | Income-tax Officer Ward-I, Malappuram |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 15/10/2019 |
| Judgment | View Judgment |
| Keyword Tags | notice issued • filing of return |
| Bot Summary: | No.27338 OF 2019(N) 2 JUDGMENT Dated this the 15th day of October 2019 The petitioner has approached this Court aggrieved by the refusal of the respondent to extend the time granted to her husband for replying to the notice issued to him under Section 142(1) of the Income Tax Act. It is the case of the petitioner in the writ petition that her husband is employed abroad and he has not been granted leave by his employer and under the said circumstances, he will not be able to come to India to file the necessary returns before the Income Tax Authority in connection with the notice now received by him. Taking note of the said averments in the writ petition filed by the assessee's wife, and on considering the further submission that the respondent is now proceeding to decide the matter ex parte, I direct that the respondent shall grant a further period of one month from today to the petitioner's husband for preferring a reply to the notice issued to him under Section 142(1) of Income Tax Act, and for enabling him to file the necessary returns to substantiate his stand on merits. It is made clear that if the assessee does not prefer the reply to the notice within the time granted in this judgment, it will be open to the respondent to proceed with the matter from the stage at which it presently stands. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondent, for further action. |