Back
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice C. SARAVANAN
Arun Mammen – Appellant
Versus
Deputy Director of Income Tax (Investigation), Chennai – Respondent
| Table of Content |
|---|
| 1. conclusion and order of court. (Para 1 , 38) |
| 2. writ petitions filed to quash notices. (Para 2 , 3 , 4 , 5 , 6) |
| 3. settlement commission decisions and implications. (Para 7 , 8 , 9) |
| 4. contentions regarding the pending proceedings. (Para 10 , 11 , 12 , 16) |
| 5. analysis of relevant legal provisions. (Para 13 , 14 , 18 , 19 , 27) |
| 6. background on income tax compliance. (Para 15 , 20 , 21) |
| 7. assessment of legal compliance and previous rulings. (Para 17) |
| 8. ruling on progress of notices. (Para 22 , 24 , 28 , 29) |
| 9. application of the black money act's provisions. (Para 26 , 35) |
| 10. court's previous findings on the matter. (Para 30 , 32 , 33) |
| 11. final judgment on the legality of the impugned notices. (Para 34 , 36 , 37) |
ORDER :
By this Common Order, all these Writ Petitions are being disposed of.
2. These Writ Petitions have been filed by the respective petitioners for a Writ of Certiorari, to quash the Impugned Notice dated 27.02.2018 issued under Section 10 (1) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and all further Consequential Notices dated 03.03.2020, 16.10.2020 and 26.12.2020 and for a Writ of Prohibition, to prohibit the
The continuation of proceedings under the Black Money Act is impermissible where tax compliance has been established before the Act's enforcement.
: Assessment – In an application under S.245C of Act, for settlement of applicant's income-tax case, there should be disclosure of income not earlier disclosed before the Assessing Officer
The court affirmed that the Settlement Commission's findings are conclusive unless there are grave procedural defects, emphasizing the limited scope of judicial review over such orders.
Prosecution under the Black Money Act can proceed without prior assessment, provided there is prima facie evidence of an attempt to evade taxes.
The main legal point established in the judgment is the Settlement Commission's authority to consider undisclosed income and loans not found during the search operation, and the treatment of loans as....
Additional disclosures of income during pendency of Settlement Commission, which were not made available at time of application by assessee under Section 254C of Act there is a sufficient cause to re....
The court established that rights to file settlement applications under the Income Tax Act remain valid if the search occurred before the abolition of the Settlement Commission.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
