Assessee did not file its return of income claiming that being a member of a scheduled tribe and deriving income exclusively within a notified area, she was entitled to full exemption of income under section 10(26) of the Act. The assessee has not responded various notices issued by the Revenue. The AO passed an order under section 144 of the Act. Assessee filed writ petition against said order. On writ the dismissing the petition the Court held that there is no violation of principle of natural justice. This is a case where an arrogant assessee refused to comply with every request of department and only suggested that since she was a member of scheduled tribe, she was willy-nilly above law. It was also not a case of authority having been exercised without jurisdiction. Court held that neither conduct nor alleged prejudice suffered by assessee prompt Court to exercise any discretion to receive matter and adjudicate same without leaving assessee free to approach regular statutory remedy in accordance with law. Writ petition is dismissed. (AY. 2013-14)
Ramona Massar v. UOI (2024) 470 ITR 239/152 taxmann.com 230 (Meghalaya) (HC)
S. 144 : Best judgment assessment-Reassessment-Schedule Tribes-Investment in mutual funds-Return not filed-Not responded to the notice-Alternative remedy-Writ petition is dismissed.[S. 10(26), 139(1),139(4C), 147, 148. Art. 226]
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