Kamla Chandrasingh Kabali v. Assistant Commissioner Of Income Tax-27(2),Mumbai And Others

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.3621 OF 2019 Kamla Chandrasingh Kabali ...Petitioner Vs. Assistant Commissioner of Income Tax-27(2),Mumbai and others...Respondents Mr. Devendra H. Jain for Petitioner. Mr. Arvind Pinto for Respondents - Revenue. CORAM : K. R. SHRIRAM &N. J. JAMADAR, JJ.DATE :FEBRUARY 2, 2022 P.C.:- (Per N. J. Jamadar, J.) The challenge in this petition is to a notice under Section 148 ofthe Income Tax Act, 1961 (“the Act, 1961”) recording a satisfaction thatthe respondent No.1 has a reason to believe that the income chargeableto tax for the assessment year 2012-13 has escaped assessment withinthe meaning of Section 147 of the Act, 1961. For the assessment year2012-13, the petitioner had not submitted return of income. However,availing the benefit of the Declaration of Income Scheme, 2016 (“theScheme, 2016”), the petitioner submitted a declaration. Videcommunication dated 14[th] January 2020, the Principal Commissioner ofIncome Tax declined to accept the declaration and issue Form No.4. 2.By a separate judgment in Writ Petition No.3622 of 2019, wehave set aside the said communication and directed the authorities toaccept the declaration in accordance with the Scheme, 2016. The saiddeclaration pertains to the assessment year 2012-13 as well. Act, 2016 under which the Scheme, 2016 was introduced, the amount ofundisclosed income declared in accordance with Section 183 shall not beincluded in the total income of the declarant for any assessment yearunder the Act, 1961, if the declarant makes the payment of tax andsurcharge referred to in Section 184 and penalty referred to in Section185 of the Finance Act, 2016. Resultantly, the Assessing Officer wouldhave no jurisdiction to assess the income in respect of which thedeclarant has made a declaration under the Scheme, 2016. 4.Mr. Pinto, the learned counsel for the Revenue, fairly submits thatthe impugned notice and the consequent proceedings would be non estonce the petitioner is granted relief in Writ Petition No.3622 of 2019. 5.Thus, the petition stands allowed in terms of prayer clause (a),which reads as under: “(a)that this Hon’ble Court may be pleased to issue a Writ ofCertiorari or a Writ in the nature of Certiorari or any otherappropriate Writ, Order or direction, calling for the records ofthe Petitioner’s case and after going into the legality andpropriety thereof, to quash and set aside the notice u/s. 148dated 28.03.2019 (“Exhibit F”) and the order disposingobjections dated 17.12.2019 (“Exhibit O”).” 6.No costs. (N. J. JAMADAR, J.) (K. R. SHRIRAM, J.) Minal Parab