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2019 (1) TMI 1482 - BOMBAY HIGH COURTReopening of assessment - dubious Trust - whether Investigation Wing had material to believe that the donors of this Trust were beneficiaries of the bogus entries - Held that:- We called for the original files of the department to guard against any possible typographical or clerical error in recording reasons. Such files also would not reveal anything that could save the impugned notice. The files contain the communication from the Investigation Wing providing information to the Assessing Officer of beneficiaries of bogus donations, which also contain the Trust to which such donations were made and the amount of donation so given. This information in case of the petitioner, refers to sum of ₹ 15 lakhs, allegedly donated by the petitioner to the said Trust. Thus, on the basis of such information supplied by the Investigation Wing is falsified upon perusal of the return filed by the assessee. We also notice that in the return the assessee had claimed to have paid the donation of ₹ 20 lakhs to one Scientific Research of Rural Development. However, the information supplied to the AO by the Investigation Wing does not even suggest that this Trust namely Scientific Research of Rural Development was a dubious Trust and the Investigation Wing had material to believe that the donors of this Trust were beneficiaries of the bogus entries. In the result, impugned notice is set aside - Decided in favour of assessee
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