Assessee Recourse to Constitutional Provisions Not a Proceeding under Income Tax Act
Case: Udaya Sounds v. Principal Commissioner of Income Tax & Ors.
Coram: Justice Bechu Kurian Thomas
Case No.: WP(C) NO. 12849 OF 2021
Court Observation: “As a taxing statute, strict interpretation is to be adopted and that being so, recourse by the assessee to the provisions of the Constitution by filing a special leave petition before the Supreme Court cannot be regarded as ‘a proceeding under this Act’.”
“When the owner is denuded of its choicest possession, under the facade of statutory prescriptions, such provisions must scrupulously be adhered to.”
“Once the statutory proceedings are completed, the authorities under the statute are denuded of the power to grant further authorisation.”
“Except for vague averments, that too, in the form of a statement instead of an affidavit, that orders were communicated to the assessee, nothing has been produced to convincingly prove that the orders for retention were communicated to the petitioner. In such a view of the matter, retention of documents beyond 30 days of the order of assessment is illegal.”
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Keywords
Constitutional Provisions, Income Tax Act
