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2018 (12) TMI 913 - AT - Income TaxReopening of assessment - unexplained source of deposits made in the bank account - ex parte assessment order - non-application of mind and without examination of the correctness of the facts in respect of the alleged escaped income - non filling of return of income by assessee - Held that:- Here the assessee have neither filed any return of income under section 139(1) nor in response to notice under section 148, then the assessee could not raise any objection before the AO against the notice under section 148 of the Act and consequently the said objection cannot be raised before the appellate authority. Hence, we decline to admit the additional ground raised by the assessee. The same is rejected. For unexplained source of deposits made in the bank account - admission of additional evidence - Once the assessee are agriculturists and holding a substantial amount of land in their personal names as well as in the names of the family members, then the entire deposit made in the bank account cannot be treated as taxable income of the assessees. The assessees filed the additional evidence in the shape of revenue record showing the land holding in the names of the assessees as well as their family members. The land holding of the assessees are more than 16 hectares in case of the father and about 6 hectares in case of son. Therefore, we find that though the assessees did not produce these evidences before the A.O, however, once the evidences produced by the assessee is the official record which can be independently verified, then the same is required to be verified and considered for the purpose of explaining the source of deposits made in the bank account - remit the matter to the record of the AO for conducting a proper enquiry - appeals of the assessee are allowed for statistical purposes.
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