Question 1

What are the key legal issues in Manjeet Kaur Duggal v. Income Tax Officer Ward 52 Delhi?

Accepted Answer

1. Whether the impugned order was issued beyond the prescribed period of limitation. 2. Whether the conditions to attract the provisions of Section 149(1)(b) of the Act are satisfied.

Question 2

What are the facts of Manjeet Kaur Duggal v. Income Tax Officer Ward 52 Delhi?

Accepted Answer

The petitioner, Manjeet Kaur Duggal, has filed a petition challenging the order dated 15.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 and the consequential notice dated 15.07.2022 issued under Section 148 of the Act in respect of the Assessment Year 2013-14. The petitioner argues that the impugned order was issued beyond the prescribed period of limitation and that the income alleged to have escaped assessment neither exceeded ₹50.00 Lacs nor was likely to exceed ₹50.00 Lacs. The petitioner also prayed that the Assessing Officer be restrained from taking any steps pursuant to the impugned notice. The Court passed an interim order allowing the proceedings to continue but any adverse order would not be given effect to until further directions of the Court.

Manjeet Kaur Duggal v. Income Tax Officer Ward 52 Delhi

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