| Case ID |
2169201e-778b-4866-b5dc-5b02f4673e79 |
| Body |
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| Case Number |
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| Decision Date |
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| Hearing Date |
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| Decision |
The Allahabad High Court ruled on the petitioner's challenge to a notice issued under Section 148 of the Income-tax Act, stating that the notice lacked disclosure of the underlying material. The court held that it was not appropriate to interfere with the notice at this stage, and directed the petitioner to file the return, allowing the Income Tax Officer to disclose the relevant material thereafter. The decision favored the Revenue, reinforcing the procedural integrity of tax assessments under the Income-tax Act and the Constitution. |
| Summary |
In the case of Lala Ram Vishan Das v. Income Tax Officer, the Allahabad High Court addressed the procedural nuances surrounding notices issued under Section 148 of the Income-tax Act, 1961. The petitioner contended that the notice lacked transparency as it did not disclose any material on which it was based. The court emphasized the significance of the Income-tax Act's provisions in safeguarding the assessment process. It directed the petitioner to comply with the notice by filing the return, after which the Income Tax Officer would be obligated to provide the necessary material. This decision underscores the balance between taxpayer rights and the enforcement of tax laws, highlighting the court's reluctance to interfere prematurely in tax assessments. The ruling serves as a precedent for future cases regarding the disclosure requirements of tax notices and reinforces the importance of compliance in tax matters. Key phrases include 'Income Tax Act', 'judicial review', 'tax assessment', and 'procedural fairness'. |
| Court |
Allahabad High Court
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| Entities Involved |
Not available
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| Judges |
A.P. MISRA,
R.K. GULATI
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| Lawyers |
Not available
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| Petitioners |
Lala Ram Vishan Das
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| Respondents |
Income Tax Officer
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| Citations |
1990 SLD 2071,
(1990) 185 ITR 492
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| Other Citations |
Not available
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| Laws Involved |
Income-tax Act, 1961,
Constitution of India
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| Sections |
148,
226
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