TaxTMI 
TaxTMI 
2017 (3) TMI 1056
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....016 was filed by one Sri Maruti Nandan Sah. The prayer sought in the said writ petition reads as follows: "i. A writ, order or direction, in the nature of Certiorari quashing the impugned notice under Section 148 of the Income Tax Act, 1961 dated 31.03.2016 issued by respondent proposing to re-assess the income for the AY 2009-10 and pursuant re-assessment proceedings (Annexure No. 1). ii. A writ, order or directing in the nature of Mandamus directing the respondents restraining them from proceeding any further in pursuance of notice under Section 148 of the Income Tax Act, 1961 dated 31.03.2016 (Annexure No. 1)" Writ Petition No. 2813 of 2016 was filed by Sri Maruti Nandan Sah and brothers. It appears that Sri Maruti Nandan Sah and br....
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....bank account. However, as per computation of income enclosed with the copy of return of income for the relevant year, the assessee AOP has not shown any income from capital gain. As per trading and P&L account of the AOP, the only receipt declared apart from other income of Rs. 4,25,80,310/- from the business of liquor sale. Further as per AIR details the assessee made payment of Rs. 2,05,23,993/- for purchase of liquor and timber and parking lot contract etc. but in the Trading and P&L a/c total amount debited is for the purchase only and that too only Rs. 1,80,68,601/-. As such there is a difference of Rs. 24,55,392/- under the purchase head. As such amount of Rs. 24,55,392/- is also considered as income escaping assessment. The assessee ....
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....the Act assessment has been completed and assessment order has been passed against both the appellants. Neither assessment orders are before us nor they are specifically challenged before us. Learned counsel for the appellants drew our attention to the judgment passed by the Division Bench of Delhi High Court reported in 2016 (382) ITR 613 (Commissioner of Income Tax Vs. Chetan Gupta). This judgment shows that it is rendered in an appeal under Section 260A of the Act. Therein the Court undoubtedly proceeded to hold inter alia that burden of showing that service of notice has been effected, within the meaning of Section 148 of the Act, is on the Revenue. Having regard to the facts of present case, as assessment order has already been passe....