9911796707
TMI Blog1996 (12) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... idu, Correspondent, Vidyodaya School, Nimmanpalle Road, Madanapalle, Chittoor District--asks this court for a writ of, prohibition and to quash the order passed by the Income-tax Officer, Ward No. 2, Chittoor, in S-1157/95-96, dated March 15, 1996, requiring her to show cause as to why penalty should not be imposed against her for the default committed by her under section 272A(1)(c) of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books/loose slips" were maintained and the same were destroyed by the petitioner as and when she liked. Photocopies of the incriminating documents found during the course of the survey were seized and kept in the custody of the Income-tax Officer in order to show that there was wilful evasion of tax in the earlier years. In paragraph 4 of the order, it is mentioned : "Failure to comply with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition that when a statement was filed disclosing the income under section 115K, it could not be reopened without the prior permission of the Deputy Commissioner under section 115N. The counter-affidavit also in categorical terms states that the respondent did not "determine, raise or levy any tax whatsoever, nor any recovery proceedings are taken against the petitioner in her individual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sections 276C and 276CC cannot in any manner be justified in the absence of there being any assessment, demand or any recovery proceedings. As the stand of the Department is that the impugned order is not addressed to the petitioner in her individual capacity but as the correspondent of the school, the survey operation was confined to the activities of the school but not to the financial affairs o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the income-tax authority shall have powers under sub-section (1) of section 131 for enforcing compliance with the requirements mentioned therein (see N. K. Mohnot v. Dy. CIT [1995] 215 ITR 275 at 287 (Mad)). In the circumstances, the writ petition is allowed and the impugned notice is set aside. It is open to the respondent to take action against the school in accordance with law. No costs. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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