LESLY SHYLLA Vs. STATE OF MEGHALAYA

JUDGEMENT

(1.) This order shall dispose of three petitions bearing Nos. WP (C) 534, 535 and 536 of 2018 as according to the learned counsel for the parties the issues involved therein are identical. The facts are being extracted from WP (C) No.534 of 2018.

(2.) WP (C) No.534 of 2018 has been filed under Article 226 of the Constitution of India, wherein the petitioner has challenged the impugned notices issued on 23.10.2017 under Section 153A of the Income Tax Act, 1961 (for short the Act) for the assessment year 2011-2012 onwards and allied notices dated 29.08.2018 issued under Section 142(1) of the Act requiring the petitioner to prepare true and correct return of his total income including undisclosed income for the assessment years 2011-2012 to 2017- 2018. According to the petitioner, he being a member of Scheduled Tribe/community is exempted from filing any income tax return under Section 10(26) of the Act.

(3.) Upon notice having been issued to the respondent-Income Tax Department, an affidavit of Smti. Pauline Lepcha, Assistant Commissioner of Income Tax, Circle 1, Guwahati on behalf of respondents No.3 to 6 has been filed, wherein Annexures-1 to 7 are the assessment orders for the assessment years 2011-12 to 2017-18 which have been passed under Sections 153A/153D/144 of the Act.