ORUSUNNISSA BEGUM Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Heard Mr. Dundu Manmohan, learned counsel for the petitioner and Mr. J.V.Prasad, learned Standing Counsel for Income Tax Department appearing for the respondents.

(2.) This writ petition has been filed under Article 226 of the Constitution of India assailing the order dtd. 30/6/2022 passed by respondent No.1 under Sec. 148A(d) of the Income Tax Act, 1961 (briefly, 'the Act' hereinafter) for the assessment year 2013-14.

(3.) Petitioner is an assessee under the Act. But it is contended that as her taxable income fell below the exemption limit, she did not file return for the assessment year under consideration.