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2018 (3) TMI 228 - HC - Income TaxReopening of assessment - proof of providing sufficient opportunities to the petitioner - unexplained investment under Section 69 - Held that:- By letter dated 24.11.2017, the petitioner was asked to show cause why the agricultural income of ₹ 1.6 crores should not be assessed to tax as income from other sources, investment in immovable properties for ₹ 33 lakhs be assessed as unexplained investment under Section 69 for failure to prove the source of purchase and cash deposit of ₹ 23.54 lakhs be assessed as unexplained cash u/s 68. The hearing was fixed on 29.11.2017 and on that day also, there was no response on the side of the petitioner. By letter dated 01.12.2017, the respondent called upon the petitioner to produce additional details and the case was posted on 05.12.2017. On 05.12.2017, the petitioner sought time till 11.12.2017. Thereafter, the case was adjourned to 08.12.2017. Again the case was adjourned to 18.12.2017 and even on that day, there was no response from the petitioner. Hence, the respondent had passed the assessment order on 19.12.2017 and despatched the same to the petitioner. Therefore, from the above details given by the respondent, it is clear that the respondent had given sufficient opportunities to the petitioner. However, the petitioner had failed to utilize those opportunities and produce the documents before the respondent. Therefore, the contention that the petitioner was not given due opportunity, cannot be accepted. On the other ground that furnishing the reasons for reopening the assessment is concerned, though the petitioner has sought for the reasons for reopening the assessment on 12.12.2017, the Assessing Officer has not furnished the reasons recorded for reopening the assessment to the petitioner. In fact, the petitioner had stated that her letter requesting the reasons recorded for reopening the assessment itself was refused, therefore, the petitioner sent the letter by Speed Post and E-mail to the respondent. Inspite of the same, the respondent had not furnished the reasons recorded for reopening the assessment to the petitioner. The respondent is directed to consider the request of the petitioner for furnishing the reasons recorded for reopening the assessment for the year 2013-14 within a period of fifteen (15) days from the date of receipt of a copy of this order
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