TMI Blog2006 (3) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... bited under section 69 is that of the declarant's and not of any other assessee's. - In this case the declarant is the son and the assessee who challenged the assessments is his mother. Even though there is no bar against reopening of assessment under section 69 of the Finance Act, 1997, I do not think the petitioners are entitled to relief for the reason that the assessments challenged in the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch entitled him for compensation and interest thereon. The land owner died after filing returns for 1994-95 and 1995-96. However, in the course of assessment the Assessing Officer noticed receipt of capital gains by the land owner and therefore he issued notice under section 148 of the Income-tax Act. The widow of the assessee filed returns disclosing capital gains which were accepted by the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in her hands was declared by her son under the Voluntary Disclosure of Income Scheme and so much so, she was entitled to refund. The revision petitions were rejected by the Commissioner of Income-tax vide exhibit P6 order and thereafter Mrs. Annamma Ouseph filed this O.P. challenging exhibit P6 order. During the pendency of the O.P. the petitioner died and her children including the declarant, na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment based on Voluntary Disclosure of Income Scheme declaration. Against this contention counsel for the petitioner pointed out that reopening of completed assessment prohibited under section 69 is that of the declarant's and not of any other assessee's. In this case the declarant is the son and the assessee who challenged the assessments is his mother. Even though there is no bar against reopenin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is not normally done, to identify the amount disclosed as forming part of the income declared and assessed in the hands of his mother. In any case since the declarant has not challenged the certificate issued under the Voluntary Disclosure of Income Scheme, there is no scope for this court to consider whether the very same income assessed in the hands of the declarant's mother was returned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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