TMI Blog2023 (3) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... ner for Assessment Year 2015-16. Despite realisation of their mistake, the authorities are reluctant to offer correction, inasmuch as instead of dropping the reassessment proceedings, they have chosen to conclude those proceedings on merits. Thus, grave apprehension has been expressed by the petitioner, a petty farmer, that she would be unnecessarily drawn into cumbersome, time taking and expensive legal proceedings. Upon such pleadings, by a last order we required, learned counsel for the revenue to obtain clear instructions as to correct facts. The revenue authorities fairly understand their fault. They do realize that no satisfaction may have been formed as to escapement of any income at the hands of the petitioner for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue authorities, inasmuch as during the course of the reassessment proceedings, upon objection raised by the petitioner, the sale deed in question has been examined. It is undisputed that the satisfaction of the Assessing Authority to initiate the reassessment proceedings arose solely on the basis of that sale deed only. There is no other deed or information to base the satisfaction of the Assessing Authority to initiate reassessment proceedings against the petitioner. 4. The revenue authorities have initiated reassessment proceedings against the petitioner on a wrong assumption of fact that the petitioner had sold certain valuable immovable property worth Rs. 77,85,000/-. That being an unfounded fact assumption, no satisfaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner upon exercise of revisional jurisdiction in the event any adverse re-assessment order arises. 9. Having heard the learned counsel for the parties and perused the record, this much is clear that the revenue authorities fairly understand their fault. They do realize that no satisfaction may have been formed as to escapement of any income at the hands of the petitioner for the assessment year 2015-16 in absence of jurisdictional fact. 10. The revenue authorities having realized that mistake, we do not see any purpose to allow the present petitioner to suffer the full course of reassessment proceedings, any further. She is found entitled to discretionary relief under Article 226 of the Constitution of India. Notwithstanding ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
