TMI Blog2003 (3) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... and R/3 which are without initials of the officer and which is alleged to have been inserted afterward only are ignored, the other reasons recorded in the said annexures R/2 and R/3 cannot be accepted as valid good reasons for issuance of notices under section 148 as these reasons are factually wrong. – Notices are declared to be without jurisdiction and quashed. - - - - - Dated:- 20-3-2003 - Judge(s) : PRAKASH TATIA. JUDGMENT PRAKASH TATIA J.-Heard learned counsel for the parties. The petitioner has filed the present writ petition challenging the notices (annexures 11 and 12) issued under the Income-tax Act, 1961. The brief facts of the case are that the returns of income for the assessment years 1984-85 and 1985-86 were filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to learned counsel for the petitioner, the petitioner disclosed all the material facts truly and correctly. Not only this but the facts are also recorded in the composition of total income which was submitted by the petitioner as far back as in the year 1985. Not only this but the facts were also considered in the order under section 132(5) passed by the assessing authority on December 10, 1987, therefore, the very reason for issuance of notices was not in existence. According to learned counsel for the petitioner, even reasons (annexures R/2 and R/3) which were supplied along with the reply to the writ petition for issuance of notice under section 148 are absolutely void documents as they have been materially altered by the respondents by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... face of it, it was wrongly included because of the fact that this amount of Rs. 5 lakhs has been taken by the assessing authority as of one fixed deposit; whereas in fact the F.D.R. was of only Rs. 50,000 and that it was already disclosed in the return submitted in the year 1985 itself. The petitioner placed on record the copies of relevant documents including copies of the F.D.R., in support of his contention. The sum and substance of the submissions of learned counsel for the petitioner is that there was no reason for issuance of notices under section 148 of the Act because of the reason that the petitioner if discloses true and correct statement of income before the assessing authority then there exists no reason for initiation of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs while recording the reasons for reopening of assessment for the year 1985-86 was in fact the F.D.R. of Rs. 50,000 only. It is also relevant to mention here that the fact with respect to the alleged investment/deposits of amount which the petitioner received by a sale of car was also disclosed on the earlier occasion and the petitioner's income was assessed after considering these amounts. So far as other reasons are concerned for holding that income of the petitioner escaped the notices because the petitioner did not disclose fully and truly all material facts are written by hand in annexures Rl2 and Rl3, the reasons recorded for issuance of notices under section 148 of the Act. The original record was not produced before this court d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y it was written as truck and arrested (?) by scoring truck) but the number of the vehicle is same which is of the car and not of the truck, therefore, this amount was also well disclosed, hence, on this ground, notices under section 148 could not have been issued by the respondents. So far as the other reasons on the basis of which it is alleged that notices were issued to the petitioners are concerned, it is apparent from the copies and documents placed on record by the respondents that these additional reasons have been inserted in annexures R/2 and R/3 but it appears that these handwritten contents bear no initial of any officer. Despite an objection of the petitioner, the original record was not placed before this court, therefore, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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