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2019 (2) TMI 983 - AT - Income TaxReopening of assessment - the assessee had not filed the return of income for the year or, for that matter, filed his return without disclosing the said income - Held that:- No mention of the return in the reasons recorded, the same is not on the assessment record, with in fact the AO enquiring the assessee about it. Rather, the very fact that the Revenue justifies its’ action u/s. 148 on the basis of the assessee’s return filed on 02.05.2016 brings out its’ relevance to the formation of belief as well as failure to disclose fully and truly all material facts necessary for assessment. The Revenue cannot, as explained in Vipin Khanna v. CIT [2000 (7) TMI 2 - PUNJAB AND HARYANA HIGH COURT], invoke section 148 to enable verification, for which the proper course is the recourse to notice u/s. 142(1); sec. 143(2) or, as the case may be, sec. 144. The reason/s recorded u/s. 148(2) on 18.03.2013 cannot be regarded as valid reason/s justifying the issue of notice u/s. 148(1) on 18.03.2013 which, therefore, cannot be regarded as valid notice in law. The impugned assessment is, accordingly, without jurisdiction. In this view of the matter, it is not necessary to travel to the other grounds, which are on the merits of the quantum additions.- Decided in favour of assessee.
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