Meghalaya High Court
Smti Angelicia Synnah vs . Union Of India & Ors. on 31 December, 2024
Author: H. S. Thangkhiew
Bench: H. S. Thangkhiew
Serial No. 01
Regular List
HIGH COURT OF MEGHALAYA
AT SHILLONG
WP(C) No. 487 of 2024
Date of Order: 31.12.2024
Smti Angelicia Synnah Vs. Union of India & Ors.
Coram:
Hon'ble Mr. Justice H. S. Thangkhiew, Judge
Hon'ble Mr. Justice B. Bhattacharjee, Judge
Appearance:
For the Appellant(s) : Mr. K. Paul, Sr. Adv. with
Ms. K. Decruse, Adv.
Mr. S. Khyriem, Adv.
For the Respondent(s) : Ms. K. Gurung, Adv.
vice Dr. N. Mozika, DSGI (For R 1)
Per. H.S. Thangkhiew, Judge:
Heard Mr. K. Paul, learned Senior counsel assisted by Ms. K.
Decruse, learned counsel for the petitioner.
Issue notice.
Ms. K. Gurung, learned counsel vice Dr. N. Mozika, learned DSGI
is present and accepts notice on behalf of the respondent No. 1, so no
further notice is called for in respect of the said respondent.
Notice to be issued to the remaining respondents by registered AD,
within 3(three) days.
Page 1 of 3
The instant writ petition has been filed assailing the following
3(three) notices (i) No. ITBA/AST/S/148-1/2024-25/1068210551(1)
dated 31.08.2024 u/s 148 of the Income Tax Act, 1961 (ii) No.
ITBA/AST/F/148A/2024-25/1068210470(1) dated 31.08.2024 u/s 148
(d) of the Income Tax Act, 1961 and (iii) No. ITBA/AST/F/148A
(SCN)/2024-25/1067575475(1) dated 13.08.2024 u/s 148 (b) of the
Income Tax Act, 1961.
Mr. K. Paul, learned Senior counsel for the petitioner has submitted
that the writ petitioner is a member of the Scheduled Tribe, and as such
is exempted under Section 10 (26) of the Income Tax Act, from
assessment to Income Tax. It is further submitted that the impugned
notices had been issued directing the petitioner to prepare and file returns
for the assessment year 2018-19, for a total transaction amount of Rs. 73,
08,604/- (Rupees Seventy Three Lakhs Eight Thousand Six Hundred
Four) only, whereas this amount in fact, was a Housing Loan that had
been availed by the petitioner, and as such it is not a question of
unaccounted income, that had been credited into the account of the writ
petitioner.
Seen the materials on record and considered the submission of the
learned Senior counsel for the petitioner. It is noted that the impugned
notices mentioned above had been issued requiring the petitioner to show
cause as to why notices under Section 148 of the Act, be not issued, and
it has been given in the said notice also that in case of non-submission, it
would be treated that the writ petitioner had no explanation to offer. As
the petitioner is a member of the Scheduled Tribe and is exempted by law
under Section 10 (26) of the Income Tax Act, from payment of income
Page 2 of 3
tax and further the amount said to be undeclared income being stated to
be a housing loan that had been credited to the account of the writ
petitioner, a prima facie has been made out for interim orders at this stage.
As it is submitted that the last date of filing of returns is today,
31.12.2024, accordingly it is provided that the impugned notices (i) No.
ITBA/AST/S/148-1/2024-25/1068210551(1) dated 31.08.2024 u/s 148
of the Income Tax Act, 1961 (ii) No. ITBA/AST/F/148A/2024-
25/1068210470(1) dated 31.08.2024 u/s 148 (d) of the Income Tax Act,
1961 and (iii) No. ITBA/AST/F/148A (SCN)/2024-25/1067575475(1)
dated 13.08.2024 u/s 148 (b) of the Income Tax Act, 1961, shall not be
given effect until the next date.
List this matter on 13.02.2025.
(B. Bhattacharjee) (H.S. Thangkhiew)
Judge Judge
Meghalaya
31.12.2024
"V. Lyndem PS"
Page 3 of 3
[ad_1]
Source link