2014 (2) TMI 994

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.... (first respondent) under Section 148 of the Income Tax Act, 1961 („Act‟, for short) and the letter dated 02.11.2011 issued by him fixing the proceedings for further hearing on 16.11.2011. 2. The facts are not much involved. The petitioner is a retired officer of the Indian Revenue Service and served in various capacities including, inter alia, the position of Chief Commissioner of Income Tax, Director General of Vigilance, Chief Vigilance Officer of the Central Board of Direct Taxes and Income Tax Ombudsman. In respect of the assessment year 2004-05, he filed a return of income declaring a total income of Rs.4,10,917/- consisting of salary income, property income and income from other sources. It was processed under Section ....

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....ections raised by the petitioner on the ground that there was no evidence to connect him with certain properties which were alleged in the tax evasion petition to have been acquired by him out of his undisclosed sources of income and further that the contents of the tax evasion petition were found to be factually incorrect. The first respondent wrote the following letter to the petitioner: - "To, Sh. P.K. Misra C/o. Sh. Y. Das B-367, New Friends Colony, New Delhi - 110025 Sir, Sub.: Objections to the re-opening of assessment year 2004-2005 - directions of Hon'ble Delhi High Court - regarding. Hon'ble High Court, Delhi quashed the order of the undersigned dated 25.07.2011 and directed to pass fresh order after affordi....

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....d of the relevant assessment year. I have considered the objections raised by you. The objection mentioned at "1 & 3" above, the same were disposed off by me vide order dated 25.07.2011. It is only with respect to objection "2" above for which the Hon'ble High Court has quashed the order dated 25.07.2011. There was Tax Evasion Petition in which it was alleged that you had acquired the property bearing no.B-8 ground floor flat with basement and back garden made on 600 sq. yds. Plot, Cosmopolitan Cooperative Housing Society Ltd., Hauz Khas, (Shahpur Jat known as May Fare Garden), New Delhi costing not less than 20 crores. Since there were allegations against your goodself w.r.t. purchase of the said property and the enquiries w.r.t. all....

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.... Misra C/o. Sh. Y. Das B-367, New Friends Colony, New Delhi - 110025 Sir, Sub.: Tax Evasion Petition in your case - regarding. Kindly refer to on going proceedings for A.Y. 2004-2005 in your case. Sh. S. K. Srivastava who is the complainant in this case is proposed to be examined as a witness in support of his allegations against you upon his written request in this regard. Sh. Srivastava has informed this office that he will examine himself as his witness as well as other witness in support of his allegations against you and lead other evidences in the case. The case is fixed for hearing on 16.11.2011. You are hereby informed that you may if you so desire, be present in this office on 16.11.2011 at 11:00 am sharp wh....