TMI Blog2018 (2) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... fe of the deceased Government Servant, prima facie, it appears that a large sum of ₹ 95.83 lakh was found to be in the credit of the Bank Account of a First Division Clerk of the City Civil Court, Bangalore, which was bound to raise a doubt or a query in the mind of the Income Tax Officer and therefore, when the Information was called from the Noticee under Section 133 (6) of the Act, the fact of death of the Noticee may not have been in the knowledge of the concerned Income Tax Officer. There is nothing or record to show that the fact of death was within the knowledge of the Respondent - Income Tax Officer and he still issued the Notice to a deceased person. The Legal Representatives including the petitioner, wife of late Mr. T. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/04/2017 and she was not aware of his Tax matters and details of Bank entries. 3. The present petition has been filed in this Court on 18/05/2017 and on 23/05/2017, the learned counsel for the Respondent, Mr. E. I. Sanmathi submitted before the Court that the Respondent Department will not precipitate the matter further in pursuance of the impugned Notice under Section 133 (6) of the Act. 4. The learned counsel for the petitioner, Mr. Satyanand B. S. has submitted that firstly, the Notice was addressed to a deceased person, Mr. T. V. Sathyanarayana who had expired on 28/08/2016 and in the absence of any separate Notice issued in the name of the petitioner wife, Smt. S. Savithri, she is not accountable or answerable to furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority below the rank of [Principal Director or] Director or [Principal Commissioner or] Commissioner [, other than the Joint Director or Deputy Director or Assistant Director,] without the prior approval of the [Principal Director or] Director or, as the case may be, the [Principal Commissioner or] Commissioner:] [ Provided also that for the purposes of an agreement referred to in section 90 or section 90A, an income-tax authority notified under sub-section (2) of section 131 may exercise all the powers conferred under this section, notwithstanding that no proceedings are pending before it or any other income-tax authority.] 6. The other contention raised before the Court is that the only Authority having a particular designa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ife of late Mr. T. V. Sathyanarayana before this court cannot protest or deny the obligation to furnish such information including the Bank details and relevant vouchers to be obtained from the concerned Bank of the husband of the present petitioner. After all, the wife of a person cannot plead ignorance about a huge cash inflow in her husband's bank account. Cutting short of such inquiry by invoking the extra-ordinary jurisdiction of this Court is likely to defeat the very purpose for which the said salutary provision has been enacted in the income tax Act, 1961. 9. Therefore, this Court does not find any merit in the present petition filed by the petitioner. The same is liable to be dismissed and accordingly it is dismissed. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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