The Delhi High Court dismissed writ petition as amount being meagre in the matter that the income chargeable to tax which has escaped assessment is not more than Rs. 12,800.
The petitioner in the matter is Bholi Kumar. According to Nagesh Behl, the counsel for the petitioner/assessee, submitted that the income chargeable to tax which has escaped assessment is not more than Rs. 12,800 and that even if the case set up by the revenue is taken into account, the income chargeable to tax cannot be more than the aforesaid amount.
Abhishek Maratha, Senior Standing Counsel for the respondent/ revenue submitted that he would take instructions in the matter as to whether the Revenue would like to pursue the matter having regard to the amount involved.
A Division Bench of Chief Justice Satish Chandra Sharma and Justice Tushar Rao Gedela observed that “In view of the submissions made by Maratha, Senior Standing Counsel coupled with the letter placed on record on behalf of the Revenue, we dispose of the present writ petition interms of the fact that the Revenue does not wish to pursue the case on the ground that the amount is meager. However, the Question of Law, if any, are left open to be decided in an appropriate case.”
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