9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 1259 - HC - Income TaxAcceptance of Return of income - ASG on instructions stated that the impugned order be quashed and set aside and matter be remanded to Central Board of Direct Taxes (CBDT) for denovo consideration - Petitioner submitted that petitioner s prayer is only to direct the ITD to accept the return of income which has to be filed for which, there can no objection by anybody and it will be open for the department to either accept the return as filed or raise any query as it deems fit - HELD THAT - We do not wish to go into those aspects at this point of time and it is open for petitioner to raise all points before the CBDT during the denovo hearing. We, therefore, pass the following order - (a) The impugned orders dated 15th February 2022, 29th December 2022 and 25th January 2023 are hereby quashed and set aside. (b) The matter is remanded to CBDT for denovo hearing. (c) Within four weeks from today, if petitioner wishes to file any further documents or submissions, petitioner may do so. (d) CBDT shall give a personal hearing to petitioner, notice whereof shall be communicated at least seven working days in advance. (e) Personal hearing shall be given by the members of CBDT with the minimum quorum present as prescribed in law. (f) If after the personal hearing, petitioner wishes to file any written submissions to record what transpired during the personal hearing, petitioner may do so within five working days of the conclusion of the personal hearing. (g) The order to be passed by the CBDT and signed by the members, who heard petitioner, shall be a reasoned order dealing with all submissions of petitioner and shall be passed on or before 29th February 2024. Petition disposed.
Issues involved:
The judgment involves the quashing of impugned orders by the Central Board of Direct Taxes (CBDT) and remanding the matter for denovo consideration, along with the petitioner's request for the Income Tax Department to accept the return of income. Writ Petition (L) No.4041 of 2023: The Learned ASG requested to quash the impugned order and remand the matter to the CBDT for denovo consideration. The petitioner's prayer was solely to direct the Income Tax Department to accept the return of income, leaving the department the option to accept the return as filed or raise queries. The court ordered to quash the impugned orders and remand the matter to CBDT for denovo hearing. The petitioner was allowed to submit further documents or submissions within four weeks. CBDT was directed to provide a personal hearing to the petitioner with a minimum quorum present as per law. The CBDT was required to pass a reasoned order by a specified date, dealing with all submissions of the petitioner. The petition was disposed of without any observation on the merits of the matter. Writ Petition No.520 of 2020 with Writ Petition (L) No.4299 of 2022: These two petitions were scheduled for directions on a specified date, with the ad-interim relief granted earlier to continue until further orders.
|
