MRS. S. SAVITHRI Vs. INCOME

JUDGEMENT

(1.) The petitioner, Mrs. S. Savithri, wife of late Mr. T.V. Satyanarayana, a first division clerk in the City Civil Court, Bangalore, has filed this petition in this court, challenging the impugned notice issued by the respondent-Income-tax Officer - 5(2)(5), Bangalore, under section 133(6) of the Income-tax Act,. 1961 ("Act" for short), calling upon the addressee, Mr. T. V. Sathyanarayana to explain the credit entry of Rs. 95.83 lakhs in the bank account of the said Mr. T. V. Sathyanarayana.

(2.) The petitioner, Mrs. S. Savithri, the wife of Mr. T. V. Sathyanarayana furnished an initial reply to the said notice of the Income-tax Officer, vide annexure D on May 15, 2017 that Mr. T. V. Sathyanarayana, her husband who was working as first division clerk in the City Civil Court, Bangalore, had unfortunately expired on August 28, 2016 even prior to the receipt of the said notice dated April 10, 2017 and she was not aware of his tax matters and details of bank entries.

(3.) The present petition has been filed in this court on May 18, 2017 and on May 23, 2017, the learned counsel for the respondent, Mr. E.I. Sanmathi submitted before the court that the respondent-Department will not precipitate the matter further in pursuance of the impugned notice under section 133(6) of the Act.