CHENNAI: Actor and TVK chief Vijay has moved the Madras High Court challenging a single judge’s order dismissing his petition against the Income Tax (I-T) department imposing a penalty of Rs 1.5 crore for non-disclosure of income during the assessment year 2015-16.
In spite of the appeal filed on March 2, the formalities of numbering have not been done by the court’s registry so far. As per the court’s rules, the appeal against the single judge’s order shall have to be filed within 30 days from the date of pronouncement of the order; otherwise, the appellant will be barred by the limitation.
On February 6, Justice Senthilkumar Ramamoorthy had dismissed Vijay’s petition against the imposition of penalty on the ground that “such action was within the limitation period under Section 275 (1) (a) of the Income Tax Act”.
As per the order, he found no infirmity warranting interference of the court and so dismissed Vijay’s petition.
However, the judge left it open for the petitioner to assail the impugned order of penalty before the appellate authority on grounds other than limitation.
The order of penalty was issued on June 30, 2022, on Vijay for concealing the real income for 2015-16.
The I-T department had conducted a search on the premises of Vijay and SKT producers in 2015 and seized incriminating documents showing receipt of Rs 4.93 crore in cash over and above a cheque payment for Rs 16 crore from the producers, which was concealed from the accounts.
The department imposed a penalty of Rs 1.50 crore for non-disclosure of Rs 5 crore and another amount of Rs 10 crore showed as income later. Vijay filed an appeal against the penalty order and the Commissioner of Income Tax (Appeals) partly allowed the appeal.
However, the I-T department approached the Income Tax Appellate Tribunal (ITAT) against this order. The ITAT partly allowed the department’s appeal. Subsequent to this order, the penalty order was passed.