TMI Blog2018 (12) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority. Hence, we decline to admit the additional ground raised by the assessee. The same is rejected. For unexplained source of deposits made in the bank account - admission of additional evidence - Once the assessee are agriculturists and holding a substantial amount of land in their personal names as well as in the names of the family members, then the entire deposit made in the bank account cannot be treated as taxable income of the assessees. The assessees filed the additional evidence in the shape of revenue record showing the land holding in the names of the assessees as well as their family members. The land holding of the assessees are more than 16 hectares in case of the father and about 6 hectares in case of son. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissing this ground of appeal is factually and legally incorrect and deserves to be quashed summarily. 2. On the facts and in the circumstances of the case, the learned CIT (A) has legally and factually erred in not admitting the additional evidences furnished by the appellant under Rule 46A of the I.T. Rules without appreciating the facts of the case in right perspective. Denial of such admission is contrary to the principles of Equity Natural Justice as these evidences go directly to the root of the points at issue to be decided on merits in the back-ground of such additional evidences. 3. On the facts and in the circumstances of the case, the learned Authorities below have legally and factually erred in making and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e deposit of cash in the bank itself cannot be a reason to believe that income assessable to tax has escaped assessment, rather it is only a reason to suspect that the deposits made in the bank account may be an income escaped assessment. Thus the ld. A/R has submitted that the additional ground may be admitted and the reopening of the assessment may be quashed as bad in law. 3. On the other hand, the ld. D/R has submitted that the assesses have not filed any return of income for the year under consideration nor any return of income in any of the assessment years prior to the year under consideration. Further, even in respect to notice under section 148 the assessees have not filed any return of income, therefore, the assessees cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice under section 148 can be challenged at the initial stage by filing the writ petition before the Hon ble High Court or it can be objected before the AO by filing the objections and then in the appellate proceedings. The objections against notice under section 148 can be filed only after the return of income in response to notice under section 148 is filed by the assessee. In the case in hand when the assessees have not filed any return of income in response to notice under section 148 of the IT Act, then the assessees cannot raise an objection against the notice issued under section 148 of the Act as per the decision of Hon ble Supreme Court in the case of GKN Driveshafts (India) Ltd. vs. ITO, 259 ITR 19 (SC). There is no quarrel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) in support of source of deposits made in the bank account. The ld. A/R has referred to the record which shows that the land holding of the assessees as well as affidavits of the assessees wherein the source of deposits made in the bank account has been explained. The ld. CIT (A) has not admitted the additional evidence filed by the asessee. Thus the ld. A/R has submitted that the assessees have also filed an application for admission of the additional evidence along with the affidavits of the assessees and pleaded that the additional evidence sought to be produced by the assessee may be admitted for verification and examination at the end of the A.O. 6. On the other hand, the ld. D/R has vehemently opposed to the admission of additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in support of the agricultural income, however, since the additional evidence which was not produced before the AO and has not been examined, therefore, in the facts and circumstances of the case and in the interest of justice, we admit the additional evidence filed by the assessee and remit the matter to the record of the AO for conducting a proper enquiry in respect of the claim of land holding and agricultural income of the assessees to explain the source of deposits made in the bank account. Needless to say that the assessees be given an appropriate opportunity of hearing before passing the fresh order. 8. In the result, appeals of the assessees are allowed for statistical purposes. Order is pronounced in the open court on 12/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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