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2020 (2) TMI 658 - HC - Income TaxRecovery proceedings - assessment finalised against the deceased 1st writ petitioner - as contented no notice of demand as contemplated under Section 156 - HELD THAT:- Once appeared before the Assessing Officer, on 19.12.2006. But the assessee has not adduced any fresh evidence nor made any request for cross examination of the loan creditors. In addition, he only sought time. Since there existed a direction for time bound disposal of the matter, the Assessing Officer finalized the assessment under Ext.P5(a). Ext.R1(a) produced by the department would reveal that Ext.P5(a) order of assessment was served upon the assessee along with a demand notice, in January, 2007. Thereafter, the matter was kept ignored by the 1st petitioner/assessee till 2011. Even though a fresh copy of Ext.P5(a) was served at the request of the assessee in the year 2011 itself, the above writ petition was filed only in the year 2013, when the sale proclamation notice was received pursuant to the recovery steps initiated. Therefore the learned Singe Judge was perfectly justified in declining interference. Neither the assessee(deceased 1st writ petitioner) nor the appellants herein, who were the legal heirs impleaded in the writ petition, had taken any attempt to challenge the consequential assessment by availing the statutory remedy of appeal. Therefore there is every justification on the part of this court in refusing interference with the recovery proceedings initiated. This is more so, because the petitioners have failed in their contention that there was lack of service of proper demand notice. Hence we are of the opinion that the Writ Appeal deserves no merit and the same is liable to be dismissed. Appellants had pointed out that, the observations contained in the impugned judgment may stand in their way in availing the statutory remedy of appeal, even by seeking condonation of delay, before the appellate authority. We are of the opinion that, dismissal of the writ petition could not be in a manner foreclosing the remedy if any available to the appellants in challenging the revised assessment by availing statutory remedy. While dismissing the above writ appeal, we make it clear that none of the observations contained in the impugned judgment shall not stand in the way of the appellants seeking remedy of appeal before the appellate authority by seeking condonation of delay occurred in filing such appeal. If any such appeal is admitted, the appellate authority shall deal with the matter independently, to the extent it is admitted under law.
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