RACHANA SRIVASTAVA Vs. PRASENJIT SINGH

JUDGEMENT

(1.) The present contempt petition, filed on behalf of the petitioner, was disposed of vide order dtd. 2/7/2024, whereby the respondent was directed to conclude the relevant enquiry with regard to certain alleged irregular, manipulated, and fraudulent transactions carried out by the estranged husband of the petitioner using her PAN 'Permanent Account Number' Card. It was claimed by the petitioner that she was not the beneficiary of certain transactions reflected in the ITR 'Income Tax Return' for the Assessment Year 2022-n 2023, which were rather the earnings of her husband. CM APPL. 50565/2024

(2.) The present application has been filed on behalf of the respondent/Department of Income Tax seeking modification of the order dtd. 2/7/2024, whereby this Court, in paragraph No. (5), had observed as follows: -

(3.) The learned counsel for the respondent submits that the Income Tax Department has conducted the investigation in a time-bound manner pursuant to the petitioner's Tax Evasion Petition. It is emphasized that as per established procedures, the Department performs various statutory functions, including assessment and investigation proceedings. The findings of any inquiry conducted by the Investigation Directorate are forwarded to the concerned Assessing Officer, who evaluates them on merit; and during the assessment process, the assessee is afforded an opportunity to present submissions and supporting evidence.