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2023 (10) TMI 1063 - MADRAS HIGH COURTValidity of reopening of assessment u/s 147 - Validity of order u/s 147 r.w.s 144 - Faceless assessment u/s 144B - petitioner claims to be a partner of firm as constituted with two partners namely, petitioner and petitioner's father who died and thus the partnership stood dissolved on the same day by operation of law - HELD THAT:- No doubt there is a failure on the part of the petitioner to have complied with the requirements of Section 176 of the Income Tax Act, 1961 after partnership firm purportedly ceased to exist and discontinued with the business. There is also a failure on the part of the petitioner to give in the details of the account Nos. of the partnership firm while responding to the show cause notice issued under Section 147 of the Act, vide reply dated 22.03.2022. However, the impugned order is bereft of details. Before confirming the taxable income and the tax due, it was incumbent for the respondent to have given detailed reasons. It merely states that quantum of Rs. 1,79,56,157/- had escaped assessment for the Assessment Year 2017-18 and find faults with the petitioner for not giving proper details. Considering the above, the impugned order is set aside and the case is remitted back to the first respondent to pass a fresh order on merits as expeditiously as possible. The petitioner shall file additional reply/representation if any and upload the same together with the bank details/documents that have been in use after the petitioner's father's death. Petitioner shall also furnish the details of the assessment and documents filed for assessment of his individual income for the relevant assessment years. This exercise shall be carried out by the petitioner within four weeks from the date of receipt of this order or within such time as may be given or extended by the first respondent.
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