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2015 (6) TMI 353 - AT - Income TaxReopening of assessment - validity of notice - "reason to believe" - Held that:- Assessing Officer has issued the notice after recording reasons and there is no legal and procedural infirmity in issuing of notice. The assessee has never asked copy of the reasons recorded and in view of decision in the case of GKN Drive Shafts (India) Ltd. vs. ITO [2002 (11) TMI 7 - SUPREME Court] we find no merits in the pleadings of the Ld. AR. Further, there is a direct decision of Hon’ble Delhi High Court in the case of CIT vs. Safetag International India (P.) Ltd. [2011 (2) TMI 190 - Delhi High Court]. The Assessing Officer is duty bound to supply the reasons recorded for reopening the assessment to the assessee, after the assessee files the return in response to the notice issued u/s 148 and on his making a request to the Assessing Officer to that effect. In the case under consideration, even the assessee has not made any request for supply of the reasons. - Decided against assesse. Validity of gifts - Held that:- Since the assessee has submitted affidavits, copy of gift deeds and copy of ration cards which contain the particulars of the donor including addresses, details of family members which were sufficient to prove the identity of the person, in such a situation, we hold that assessee was able to discharge the primary onus and thereafter it is for the Assessing Officer to verify the veracity of these documents or issuing the summons u/s 131(2) to make the presence of the donors which he was miserably failed to do so - Decided against revenue.
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