Khemchand and anr. Vs. Deputy Commissioner of Income-tax and ors. - Court Judgment

SooperKanoon Citationsooperkanoon.com/501863
SubjectDirect Taxation
CourtMadhya Pradesh High Court
Decided OnAug-19-2000
Case NumberWrit Petition No. 882 of 2000
JudgeN.K. Jain, J.
Reported in[2002]254ITR568(MP)
ActsIncome-tax Act, 1961 - Sections 132 and 158BC
AppellantKhemchand and anr.
RespondentDeputy Commissioner of Income-tax and ors.
Appellant AdvocateP.M. Choudhary, Adv.
Respondent AdvocatePatankar, Adv.
Excerpt:
- n.k. jain, j.1. heard.2. the petitioners have challenged the notice issued by respondent no. 1 under section 158bc of the income-tax act, 1961, after search was conducted on the petitioners' premises under the provisions of section 132 of the act. the search was initiated on january 4, 2000, and it appears that the search continued till march 25, 2000, when finally statements of the petitioners were recorded by the officers of the income-tax department. during the search, the books of account of the petitioners were also seized. on receipt of the notice dated march 23, 2000, the petitioners on march 24, 2000, applied for supply of copies of the documents so as to enable them to file the return. it is submitted that some copies have been furnished to the petitioners on march 31, 2000. however, their prayer for supply of remaining copies still remains unanswered by the respondents.3. the petitioners have mainly challenged the said notice on the ground that no such notice could legally be issued before conclusion of the search, which was concluded on march 25, 2000, whereas the notices have been issued on march 23, 2000,4. as a general rule this court does not interfere at the stage of issuance of notices. in the instant case also, i see no reason for such interference. the petitioners are still free to file their return in reply to the said notice. learned counsel for the petitioners, however, points out that the period for filing of return has already expired and since copies were not made available to the petitioners, they could not file the return in time.5. having heard learned counsel for the parties and considering the factual matrix as aforesaid, i dispose of this petition with the direction to respondent no. 1 to supply remaining copies to the petitioners within ten days from today. the petitioners may, thereafter, within next 30 days file their return as envisaged under section 158bc of the act. the delay, if any, in filing the return shall stand condoned.6. no order is made as to the costs.7. c. c. today.
Judgment:

N.K. Jain, J.

1. Heard.

2. The petitioners have challenged the notice issued by respondent No. 1 under Section 158BC of the Income-tax Act, 1961, after search was conducted on the petitioners' premises under the provisions of Section 132 of the Act. The search was initiated on January 4, 2000, and it appears that the search continued till March 25, 2000, when finally statements of the petitioners were recorded by the officers of the Income-tax Department. During the search, the books of account of the petitioners were also seized. On receipt of the notice dated March 23, 2000, the petitioners on March 24, 2000, applied for supply of copies of the documents so as to enable them to file the return. It is submitted that some copies have been furnished to the petitioners on March 31, 2000. However, their prayer for supply of remaining copies still remains unanswered by the respondents.

3. The petitioners have mainly challenged the said notice on the ground that no such notice could legally be issued before conclusion of the search, which was concluded on March 25, 2000, whereas the notices have been issued on March 23, 2000,

4. As a general rule this court does not interfere at the stage of issuance of notices. In the instant case also, I see no reason for such interference. The petitioners are still free to file their return in reply to the said notice. Learned counsel for the petitioners, however, points out that the period for filing of return has already expired and since copies were not made available to the petitioners, they could not file the return in time.

5. Having heard learned counsel for the parties and considering the factual matrix as aforesaid, I dispose of this petition with the direction to respondent No. 1 to supply remaining copies to the petitioners within ten days from today. The petitioners may, thereafter, within next 30 days file their return as envisaged under Section 158BC of the Act. The delay, if any, in filing the return shall stand condoned.

6. No order is made as to the costs.

7. C. C. today.