2013 (10) TMI 219

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....ok Kumar and Bharat Ji Agarwal. ORDER:- The petitioner as an individual filed his income tax return for the assessment year 2000-2001 with the Income Tax Officer, Kanpur showing the agriculture income also. Similarly, he also filed the income tax return for the subsequent Assessment Year 2002-2003. The return was finalized under section 143(1) of the Income Tax Act. Subsequently, he was s....

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....ions of the learned counsel for the parties and perused the record. The reassessment notices were issued by recording the reasons as required under section 147 of the Act. The reasons to believe that the income of petitioner has escaped assessment to tax are as follows as recorded by the department for the Assessment Year 2000-2001 and Similar reasons have been recorded for the assessment years....

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....f the Income Tax Act, 1961. Vide return of income submitted on 16.03.2001, you have declared income from agriculture at Rs. 11,99,000/- but has not submitted any documentary evidence for the said income. Your are, therefore, requested to submit Profit & Loss A/c/Income & Expenditure A/c, Statement of Affairs in your case and produce bills/vouchers and books of account in support of your claim. ....

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....Kanpur in Appeal No. CIT (A)-1/369/ITO-2(3)/Knp/06-07 has been annexed. for the assessment year 2003-04. During the course of argument, the learned counsel for petitioner placed uncertified copies of two judgments of this Court inter-se parties delivered in Income Tax Appeal No. 610 of 2007on 6th October, 2010 for the Assessment Year 2001-2002 and Income Tax Appeal No. 475 of 2008 delivered on ....