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2016 (1) TMI 787 - GUJARAT HIGH COURT

2016 (1) TMI 787 - GUJARAT HIGH COURT - TMI - Reopening of assessment - return was filed before the wrong authority - Held that:- To the assertion of the petitioner that the return was filed before the same authority where it was previously done and that the norms required the Director of the company to file the return before the same authority where company has to be assessed, there is no serious grounds raised by the respondent. Further, the return filed by the petitioner was acknowledged and .....

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e ground of non filing of the return disappears and as can be seen from the return, there was fully disclosure about the salary income of the petitioner, the reasons recorded by the Assessing Officer become completely invalid. Her attempt now to rope in the question of deemed dividend cannot be permitted since the validity must be judged on the basis of reasons recorded and not on the basis of extraneous material. Reopening quashed - Decided in favour of assessee. - SPECIAL CIVIL APPLICATION NO. .....

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is salary. For the assessment year 2008-09, the petitioner filed his return of income disclosing the receipt of salary of ₹ 35,08,064/-. The department also issued intimation under Section 143(1) of the Act. However, the Assessing Officer issued impugned notice dated 31.03.2015 seeking to reopen such assessment, for which, she had recorded the following reasons: In this case, the assessee has not filed the Return of Income for the year under consideration. As per information generated fro .....

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has escaped assessment for assessment year under consideration in the spirit of provisions of section 147(a) of the Income Tax Act, 1961. I have reasons to believe that it is a fit case for reopening of the assessment by invoking the provisions of section 147 of the I.T.Act,1961. 3. The petitioner raised objections pointing out that the return of the income was actually filed, in which, the salary income was duly reflected. The reasons were, therefore, not valid. The Assessing Officer, however, .....

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bered as Ward No. 2(1)(2) of Ahmedabad. In such affidavit, it is further stated that the assessee had also not disclosed the fact regarding the source of ₹ 70 lacs and the income of deemed dividend under Section 2(22)(e) of the Act. 5. Counsel submitted that the return was filed before the same authority where it was done in the earlier years. As per the then prevailing norms of filing tax returns manualy, the department would accept the return of a Director only before the same authority .....

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