9911796707
TMI Blog2018 (2) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the addressee, Mr. T. V. Sathyanarayana to explain the credit entry of Rs. 95.83 lakhs in the Bank Account of the said Mr. T. V. Sathyanarayana. 2. The petitioner, Mrs. S. Savithri, the wife of Mr. T. V. Sathyanarayana furnished an initial reply to the said Notice of the Income Tax officer vide Annexure D on 15/05/2017 that Mr. T. V. Sathyanarayana, her husband who was working as First Division Clerk in the City Civil Court, Bangalore, had unfortunately expired on 28/08/2016 even prior to the receipt of the said Notice dated 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act: [Provided that the powers referred to in clause (6), may also be exercised by the [Principal Director General or] Director-General, the [Principal Chief Commissioner or] Chief Commissioner, the [Principal Director or] or Director [or the Principal Commissioner of Commissioner or the Joint Director or Deputy Director or Assistant Director]:] [Provided further that the power in respect of an inquiry, in a case where no proceeding is pending, shall not be exercised by any income-tax authority 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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