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2019 (6) TMI 1061 - HC - Income TaxReopening of assessment - writ petitioner had not filed returns or paid tax at any point of time - unexplained cash deposits - AO issued notice u/s 142(1) seeking production of evidences relating to the deposits made with the banks, but the same was unserved and returned with postal endorsement 'door locked' - HELD THAT:- As already mentioned supra, the cash deposits made by the writ petitioner is not in dispute. Therefore, all that the writ petitioner can now explain to the respondent is that either his income is exempt from tax or that it was not the income received in one assessment year. The issues, as to whether the income is exempt from tax and as to whether he had earned it in one assessment year, have to be gone into. The predicament which the writ petitioner has undergone has been articulated in paragraph-3 of the writ affidavit and the same is not disputed. Court is of the view that as an exceptional case, one opportunity can be given to the writ petitioner - impugned assessment order made by the sole respondent dated 22.12.2018 is set aside without expressing any opinion on merits. It is also made clear that the order is being set aside only for the purpose of giving an opportunity to the writ petitioner to give his explanation
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