Chandigarh, July 28, 2021: The Punjab and Haryana High Court has issued notice to the Income Tax Department on the plea of Punjab Congress president Navjot Singh Sidhu, challenging the Amritsar I-T department’s decision to dismiss his plea on assessment done for the year 2016-17.
The High Court bench of Justice Ajay Tewari and Justice Vikas Bahl has sought response of the I-T Department by August 11.
Sidhu argued that he filed his income tax return of the assessment year 2016-17 on October 19, 2016, declaring total income of Rs 9.66 crore.
However, assessment under section 143 (3) of the Income Tax Act, 1961 was completed by the assessment officer on December 21, 2018 at the assessed income of Rs 13.19 crore after making addition of Rs 3.53 crore and the said order was served upon him on March 31, 2019.
Sidhu stated that he filed a revision petition before the Joint Commissioner, Income Tax, Amritsar against the “erroneous” assessment.
“During the course of revision, rather than divulging in the merits of the revision with regard to erroneous disallowance the entire focus of the Joint Commissioner was to seek explanation on the reasons and circumstances behind preference for revision in place of appeal before the Commissioner Income Tax (appeal),” contended Sidhu.
The Congress leader alleged that the joint commissioner was in complete disregard to the statutory provisions and legal pronouncements and in a completely arbitrary manner dismissed the revision filed by him on March 27, 2021.
He claimed that the impugned order dated March 27, 2021 was erroneously passed wherein his revision petition has been dismissed on totally flimsy and untenable grounds, being patently illegal, arbitrary and in complete disregard to principles of natural justice is liable to be set aside.