TMI Blog2023 (8) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn of income for the Assessment year 2018-19. The copy of the said Income Tax Return for the Assessment Year 2018-19 appended to the writ petition, clearly discloses the said sale consideration coupled with the deductions claimed as described above. Apparently, prior to issuance of notice under Section 148A(b) of the Act, the Assessing Officer failed to notice the said disclosures. Thus the irresistible conclusion we reach is that it is a clear case of non-application of mind by the Assessing Officer and consequently, the notice under Section 148A(b) need to be set aside - Decided in favour of assessee. - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA For the Petitioner Through: Mr Mudit G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner states that though the petitioner is a permanent resident of Gurugram, Haryana, yet the impugned notices and orders have been issued by the Assessing Officer, Ward 72(1), Delhi who is not the Jurisdictional Assessing Officer of the Petitioner. He states that the transactions on the basis of which the reassessment proceedings are sought to be initiated against the Petitioner have already been declared by the Petitioner in her return of income for the Financial Year. He further states that the proceedings had been initiated on the ground that the Petitioner has not filed her bank statements which he points out that the Petitioner had never been called upon to submit. He also points out that the impugned order dated 8th April, 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected that the same shall not be given effect to and same shall be subject to further orders to be passed by this Court. List on 13th October, 2022 . 3. On 28.07.2023, we heard learned counsel for both sides and examined the record. After hearing part submissions of both sides on that day, learned counsel for petitioner opted to drop the jurisdictional challenge to the impugned notices and order in the interest of expeditious disposal and on the other hand, learned counsel for respondent in all fairness conceded to the material on record. The documents on record support the contentions of petitioner as afore-quoted from order dated 30.05.2022. 3.1 By way of notice dated 25.03.2022 under Section 148A(b) of the Income Tax Act, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E-proceedings Response Acknowledgement clearly shows as attachments, copies of the sale deeds and NHAI Bonds. 3.3 Thereafter, the Assessing Officer issued a corrigendum dated 01.04.2022 to the notice dated 25.03.2022 under Section 148A(b) of the Act, thereby clarifying that the compliance date of the show-cause notice be read as 03.04.2022 instead of 31.03.2022. 3.4 Despite the aforesaid, the Assessing Officer issued order dated 08.04.2022 under Section 148A(d) coupled with notice under Section 148 of the Act against the petitioner, rejecting the contentions of the petitioner on the ground that the petitioner had not provided copy of sale deed and her bank account statement to support her claim of deductions under the Act. 4. As wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
