TMI Blog2019 (8) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ess and the reasons cited by her in not being able to respond to the later notices which were duly served on her on account of her husband's ill health, we would request the Commissioner to examine her Revision Petition on merits. It is true that the petitioner not having participated before the Assessing Officer, necessary material in support of her contentions, could not be verified. Nevertheless, it would not be difficult for the Commissioner to do so while re-examining her Revision Petition. He could either call for a remand report and decide this issue himself or remand the proceedings before the Assessing Officer for fresh assessment. The petitioner's representation that she had never purchased two properties as suggeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices were dispatched to the earlier address of the petitioner and the subsequent notices were issued shortly before the assessment would become time barred. At the later period, the case of the petitioner is that her husband was ill. He was one who was looking after her finance and other affairs. The petitioner, therefore, could not respond to such notices. 4. Under such circumstances, the Assessing Officer passed the order of assessment on 26.12.2017 ex-parte and held that the petitioner had total income of ₹ 67,60,000/- during the said year. In the order of assessment, he has recorded that the petitioner had purchased two immovable properties for a total consideration of ₹ 66 Lakhs, the source of which was not disclos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner's contentions on merits. 7. Having heard the learned counsel for the parties and having perused the documents on record, in view of the confusion about services of earlier set of notices on the petitioner's correct address and the reasons cited by her in not being able to respond to the later notices which were duly served on her on account of her husband's ill health, we would request the Commissioner to examine her Revision Petition on merits. It is true that the petitioner not having participated before the Assessing Officer, necessary material in support of her contentions, could not be verified. Nevertheless, it would not be difficult for the Commissioner to do so while re-examining her Revis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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