Chennai, Apr 28 (UNI) Madras High Court today ordered issuance of notice to former Tamil Nadu Chief Minister J Jayalalithaa in connection with her income tax case.
A Division Bench, comprising Justices K Raviraja Pandian and P P S Janarthana Raja, ordered a notice, returnable by four weeks, when the petition filed by the Income Tax Commissioner against her came up for hearing.
The Commissioner, in the present petition, challenged the Income Tax Appellete Tribunal's order setting aside his order, imposing a penalty of about Rs 88 lakh on Ms Jayalalithaa in connection with filing returns for her income for five assessment years during 1993-98.
The Commissioner, in his 1998 order, had imposed the penalty for late filing of returns for 1993-94 and giving false details about her income in the subsequent assessment years.
Challenging the Commissioner's order, Ms Jayalalithaa had moved the Income Tax Appellete Tribunal. In all, she had filed six appeals before the Tribunal, which allowed the appeals and set aside the Commissioner's order, imposing a penalty of Rs 88 lakh.
The Commissioner, in the present petition, submitted that Ms Jayalalithaa had given contradictory statements about her sources of income and expenditure before the Tribunal.
Without applying its mind, the Tribunal had passed an order favourable to her on January 11, the Commissioner contended and sought to quash the order. He also sought an interim stay against the Tribunal order.
Senior Counsel in Supreme Court Andhi Arjuna appeared for the Income Tax Commissioner and argued the case. The Bench posted the matter for hearing after summer vacation.
UNI XR-WS SP AS2111