| Case ID |
1492d1de-dcf1-4d99-8991-a04b1e2a8b45 |
| Body |
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| Case Number |
CIVIL RULE No. 4322(W) OF 1970 |
| Decision Date |
Aug 26, 1975 |
| Hearing Date |
|
| Decision |
The court ruled that failure to file the return within the time mentioned in section 139(2) of the Income-tax Act, 1961, attracts the jurisdiction of section 147(a). The privilege under section 139(4) does not invalidate the Income-tax Officer's right to issue a notice for the failure to file the return on time. The decision favored the revenue, upholding the validity of the notice issued under section 148. |
| Summary |
In the case of Amarnath Mehra v. Income Tax Officer, the Calcutta High Court addressed the issue of income escaping assessment for the assessment year 1963-64. The core question was whether the failure to file a return by the deadline imposed under section 139(2) of the Income-tax Act, 1961, warranted the issuance of a notice under section 148. The court held that such failure does indeed attract the provisions of section 147(a). Despite the additional privilege granted to the assessee under section 139(4) to file returns before the completion of assessment, this does not negate the Income-tax Officer's authority to issue the notice based on the earlier deadline. The court concluded that the impugned notice was issued correctly and reaffirmed the importance of adhering to statutory deadlines in tax compliance. This case underscores the significance of timely filing tax returns and the implications of non-compliance under the Income-tax Act. It highlights the intersection of taxpayer rights and regulatory enforcement, a vital area of tax law that continues to evolve. Keywords: Income Tax Act, assessment year, tax compliance, legal precedents in taxation. |
| Court |
Calcutta High Court
|
| Entities Involved |
Not available
|
| Judges |
Sabyasachi Mukharji, J.
|
| Lawyers |
G.S. Khetry for the Petitioner,
A.K. Sengupta for the Respondent,
S.N. Dutta for the Respondent
|
| Petitioners |
Amarnath Mehra
|
| Respondents |
Income Tax Officer
|
| Citations |
1977 SLD 1427,
(1977) 110 ITR 376
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
147,
139
|