TMI Blog2017 (1) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the assessment. The enclosure which has been annexed along with the documents clearly narrates why the assessment had to be reopened. Learned counsel for the petitioners however has a case that the enclosure that had been given was for internal purpose and was not intended to be a notice given to the petitioners indicating the reason to believe. In so far as the enclosure is enclosed along with Ext.P5 series and Ext.P7 series, necessarily, the petitioners are put to notice regarding the reason to believe by which the assessment had been reopened. Under such circumstances necessary particulars had already been given to the petitioner showing the reasons to believe and there is no reason why this Court should sit in judgment over the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Income Tax, Delhi (ITA No.290/2004 and connected cases), Unitech Holdings Limited v. Deputy Commissioner of Income Tax (WP(C) No. 12325/2015 CM No.32738/2015) as well as GKN Driveshafts (India) Ltd v. Income-Tax Officer and Others [(2003) 259 ITR 19]. 4. The main contention urged is that the impugned documents do not contain reason to believe. Perusal of Ext.P5 series and Ext.P7 series in either cases would show that the Income Tax Officer proceeded on the basis that a survey under Section 133A was carried out in the business premises of the assessee on 10/12/2014 and during the survey, evidence had been collected showing suppression of actual receipts. Hence, there is reason to believe that income escaped assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and 2013-4 of Shri John Joseph and his wife Smt.Ancy John were submitted to the department by the assessee group themselves vide e mails dated 12.1.2015, 20.1.2015 and 5.1.2015 respectively. The abstract of the same is attached along with as Annexure-II. The turnover difference for AY2012-13 and AY 2013-14 is summarized as under: AY------------------------ 2013-14 2012-13 FY---------------------- 2012-13 2011-12 Actual turnover 50606632 68317450 Returned turnover-John Joseph 3057865 4927430 Returned turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be noted that regular scrutiny for AY2012-13 is already completed in the case of John Joseph under the above grounds. The return particulars of Shri.John Joseph (AY2011- 12, AY2013-14) and Smt.Ancy John (AY2011-12, AY2012-13, AY2013-14) are as under: Sri.John Joseph AY Agriculture income Business income Income from other sources Income Returned 2010-11 350000 561870 0 411870 2011-12 734400 490013 29243 519256 2012-13 405400 860 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011-12 0 2200955 0 1924860 548218 2012-13 548218 1331005 215860 1850770 2248988 2013-14 Returns filed u/s 44AD Considering the above facts, I have reasons to believe that income has escaped assessment in the cases of 1) Shri.John Joseph (AY2011 AY2013-14) and 2) Smt.Ancy John (AY2011-12, AY2012-13 AY2013-14) 5. Similar enclosures had been annexed along with the other documents which indicates reason to believe. Learned standing counsel appearing for the respondents submits that the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that the necessary copies regarding the findings of the survey are already available with your group. the enclosure which has been annexed along with the documents clearly narrates why the assessment had to be reopened. Learned counsel for the petitioners however has a case that the enclosure that had been given was for internal purpose and was not intended to be a notice given to the petitioners indicating the reason to believe. In so far as the enclosure is enclosed along with Ext.P5 series and Ext.P7 series, necessarily, the petitioners are put to notice regarding the reason to believe by which the assessment had been reopened. Under such circumstances, I am of the view that necessary particulars had already been given to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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