Wric/157/2001 Of Prabhat Chandra Chaturvedi v. Commissioner Of Income Tax Income Tax Office Lucknow And

Court No. - 3 Case :- WRIT - C No. - 157 of 2001 Petitioner :- Prabhat Chandra Chaturvedi Respondent :- Commissioner Of Income Tax Income Tax Office Lucknow And Counsel for Petitioner :- Prashant Chandra,Anand Prakash Sinha Counsel for Respondent :- C.S.C.,Pradeep Agrawal,S.C. Mishra Hon'ble Vivek Chaudhary,J.Hon'ble Manish Kumar,J. Heard learned counsel for the parties. Petitioner has approached this Court challenging the noticedated 18.12.2000 issued to the petitioner under Section 148 ofthe Income Tax Act. Learned counsel for petitioner submits that the said show causenotice itself shows that the same was not containing anything. Today, written instructions dated 18.11.2023 received bylearned counsel for respondents Sri Kushagra Dixit from theAssistant Commissioner of Income Tax, Circle-1, Lucknow are placed before this this Court which state that Office hassearched the master data of records available with them and nocase records pertaining to Prabhat Chandra Chaturvedi could betraced. It further states that likelihood of records being with theADG (Vig) (Hq) North O/o the DGIT (Vigilance) is moreprobable. The relevant Paragraphs 6 & 7 of the letter dated18.11.2023, are read as under:- "6. In response the O/o the Additional Director General(Vigilance, New Delhi vide his email has intimated that the caserecord are 24 years old. Such case records are not maintainedby his office and that searching master data of records of hisoffice no case records pertaining to Shri Prabhat ChandraChaturvedi could be traced. It was also communicated that thelikelihood of records being with the ADG (Vig) (Hq) North O/othe DGIT (Vigilance is more probable. (copy enclosed asAnnexure-3). 7. In view of above it is submitted that even after all out effortsmade the case records in the case of Shri Prabhat Chandra Chaturvedi (PAN: AAIP C3940M) for AY.1993-94 and 1994-95could not be traced out." In view thereof, since the record is not available, this Court isunable to find the reasons for which the notice under Section148 of the Income Tax Act, was issued to the petitioner and thusthe same cannot stand. The notice dated 18.12.2000 issued tothe petitioner under Section 148 of the Income Tax Act, isquashed. The writ petition is allowed. (Manish Kumar, J.) (Vivek Chaudhary, J.) Order Date :- 20.11.2023Arjun/-