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2024 (4) TMI 197 - HC - Income TaxValidity of reopening assessment - non service of notice - as alleged petitioner was not provided with an opportunity before re-opening the assessment - A notice was sent to the address registered with the petitioner's PAN and also to the address shown as the petitioner's residential address in her sale deed but petitioner claims that she is not residing in any of these addresses and has failed to avail the opportunity. It is the case of the petitioner that she purchased an immovable property at Chennai for a sale consideration on the file of the Sub Registrar, Neelangarai, Chennai and of the total sale consideration, part sum was sourced through housing loan from ICICI Bank and the balance sum was received from her husband, who was a tax non-resident living abroad and earning income from consultancy assignments from Muscat, Oman and Atyrau, Kazakhstan. According to her, these are foreign source income having no tax liability in India. It is her further case that she is a Home Maker and since she purchased the property without earning any taxable income, she did not file any returns at that time and now, pursuant to the proceedings, she has filed the returns. HELD THAT:- Be that as it may, the issue is at the stage of enquiry and the petitioner would be provided with an opportunity of personal hearing. The arguments advanced by the petitioner has to be considered at the time of enquiry by the respondent. In view of the above position and in view of the decision of the Hon'ble Supreme Court in Anshul Jain's case (2022 (10) TMI 3 - SC ORDER] this writ petition stands disposed of, with liberty to the petitioner to approach the respondent along with required materials. The respondent shall consider the case of the petitioner, the points raised by her in the reply and thereafter, pass appropriate orders, on merits
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