TMI Blog2022 (5) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... ati has been passed by the National Faceless Assessment Centre, Delhi, accepting his claim that the land in question was accepted to be an agricultural land situate beyond 8 km. of municipal limits. Thus the disclosed income in the returns for the Assessment Year 2013-14 has been accepted and no tax has been imposed in respect of the sale of the land in question. On the other hand totally contrary view has been taken in the matter of the petitioner vide reassessment order dated 28.03.2022, under Section 147 read with Section 144 B of the Act, 1961, passed by the National Faceless Assessment Centre, Delhi, whereby 1/7th of the consideration in respect of the land in question, belonging to the petitioner, has been assessed as a long term capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vind Kumar Goswami, learned Central Government Standing for the respondent no.4. On 30.03.2022, this Court passed the following order : Heard Sri Bhavnesh Saini, learned counsel for the petitioner, who has put in appearance today and Sri Ashish Agarwal, learned counsel for the respondent Income Tax Department. This writ petition has been filed praying to quash the notice dated 30.03.2021, under Section 148 of the Income Tax Act, 1961, issued by the respondent no.3. A supplementary affidavit dated 30.03.2022 has been filed today annexing therewith two reassessment orders dated 23.03.2022, passed in the matter of Dushyant Bhati and reassessment Order dated 28.03.2022, passed in the matter of the petitioner under Section 148 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents have accepted the claim of petitioner's son in respect of the same land and on the other hand in respect of the same land the stand taken by the petitioner has been rejected and the sale proceeds of the agricultural land has been assessed as a long term capital gain. Learned counsel for the petitioner prays for a week's time to amend the writ petition to incorporate a prayer to quash the reassessment order dated 28.03.2022. Sri Ashish Agarwal, learned counsel for the respondent also prays for time to file a counter affidavit to the writ petition as well as the supplementary affidavit. List/put up as a fresh case before the appropriate Bench on 06.04.2022 Today, learned counsel for the respondent nos.1, 2 and 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
