9911796707
TMI BlogStrictures against the Income Tax Office - abuse of authority by the revenue officers, ignoring the provisions of lawX X X X Extracts X X X X X X X X Extracts X X X X ..... xcept by the authority of law. A writ petition under Article 226 of the Constitution of India has been filed by the Petitioner Assessee to issue a writ of mandamus before the Rajasthan High Court . On 13/12/2019 one Assessment Order was passed by the Assessment Officer (hereinafter referred to as 'AO') under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the 'IT Act') for the Assessment Year 2017-18 and a demand of Rs.2,09,44,100/- was raised, under Section 156 of the IT Act. Section 156 tax notice is the notice of demand issued by the Income Tax Department when any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed. Amount which is demanded in the Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of Rs.32,35,662/- against the balance demand of Assessment Year 2017-18 in spite of the appeal and the stay application filed in response to intimation under Section 245 of the IT Act. A stay on the recovery of the balance amount was granted. As per law Petitioner-assessee was in no default. Respondent Department's counsel submitted that it is true that against the impugned order passed under Section 143(3) of the IT Act for the Assessment Year 2017-18, on 13/12/2019 a demand of Rs.2,09,44,100/- was raised under Section 156 of the IT Act against the addition of Rs.2,51,98,421/- on 13/12/2019. The petitioner assessee filed an appeal on 26/12/2019 which is pending adjudication with the department. No application for waiver of recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Recovery Officer, the adjustment from due refund can only be carried out after serving intimation and giving opportunity of hearing as per provisions of Section 245 of the IT Act as held in various landmark judgments. In UNION OF INDIA VERSUS KAMLAKSHI FINANCE CORPORATION LTD. - 1991 (9) TMI 72 - SUPREME COURT, the Apex Court held that tax authority/revenue considered its previous judgments on the same principle as merely pieces of papers. They have completely given go-bye to the principles of judicial discipline, majesty of law and even their action is contrary to their own departmental circulars. This high-handed action of the tax authority/revenue is against Article 14, 19 and 265 of the Constitution of India. Revenue authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
