9911796707
TMI Blog2023 (3) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... contact his father's chartered accountant - petitioner submit that if the Court is inclined to direct the petitioner to appear to answer the show cause notices, then the payment of the penalty may be deferred till the disposal of the appeal. HELD THAT:- As considering the fact that the petitioner has responded in great detail to the impugned notices, the interest of justice would be subserved if the Writ Petition is disposed of with the following directions:- i) The petitioner shall appear before the respondent concerned on 27.03.2023 at 10.30 am., and make his submissions. ii) The respondents shall thereafter pass appropriate orders on the same. Till such time the orders are pronounced, no coercive steps shall be initiated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der to avoid the proceedings getting time barred, last opportunity was being given to the assessee, namely the petitioner to give his explanation. 3.The facts briefly preceding the issue of this show cause notices are herein below alluded to. 4.It is the case of the petitioner that the Officials of the Income Tax Department (Inv.,) had sought information under Section 10 (1) of the Act through their letter dated 12.11.2020. The petitioner had immediately offered his explanation and made sincere attempts to answer the queries and disclosed all the information available with him. The petitioner would submit that he did not have any personal knowledge about the alleged investments and was ignorant of the bank account details. He had subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned notices), which is the subject matter of challenge. 7.It is the case of the petitioner that these notices by itself were totally unwarranted, as the appeal proceeding was pending before the appellate authority, namely the second respondent herein. Further, immediately on receipt of the said notice, the petitioner had issued the reply asking the authority to defer the penalty proceedings, as the appeal filed by him was pending. However, the language of the impugned notices shows that since the Act mandates completion of penalty proceeding within a year ie., before 31.03.2023, there is every likelihood of the respondents imposing the penalty on the petitioner. 8.Mr.PJ.Rishikesh, learned counsel for the petitioner would subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , particularly when the data would indicate that the person depositing the amount was also in the know-how of the permanent account details of the petitioner. He would submit that the petitioner, after the impugned notices, has sent a reply running to pages questioning the show cause notices. Such a reply has not been made to the original notice under Section 46 of the Act dated 30.03.2022. On the contrary, the only response was to defer or drop the proceedings. He would further argue that considering the fact that the petitioner has sent a detailed response to the impugned notices, the petitioner may appear and show cause before the authority concerned. 11.Mr.PJ.Rishikesh, learned counsel for the petitioner would submit that if the Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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