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2019 (4) TMI 1891 - AT - Income TaxValidity of reopening of assessment u/s 147 - information received from the Investigation Wing of the department - assessee has paid capitation fee/donation of ₹ 18 lakhs over and above the regular fees in cash to Santosh Medical College, Ghaziabad for his daughter - HELD THAT:- Instead of issuing notice u/s 148 of the Act and reopening assessment, the Assessing Officer could have issued notice u/s 133(6) of the Act and asked the assessee to furnish the details of cash paid, if any, as capitation fee to Santosh Medical College. A perusal of the reasons clearly show that the Assessing Officer has not independently applied his mind and has simply extracted the information received from the DDIT, INV Unit VI, New Delhi dated 11.02.2015. In fact, the Assessing Officer himself has observed that the donation in cash is likely to be unaccounted and disclosed. In our considered view, reopening cannot be done on suspicion unless the Assessing Officer has reason to believe that income has escaped assessment - assumption of jurisdiction by issue of notice u/s 148 of the Act is bad in law and assessment so framed deserves to be quashed - Decided in favour of assessee.
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