2017 (4) TMI 620

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.... K.K.Bissa For Respondent : Ms. Archana for Mr. Sanjay Nahar JUDGMENT Per Hon'ble Govind Mathur, J. These appeals are before us to examine correctness of the judgment dated 11.4.2014, passed by learned Single Bench in batch of writ petitions led by SB Civil Writ Petition No.1140/2014, Mukesh Modi v. Dy. Commissioner of Income Tax, Jodhpur,. By the judgment impugned learned Single Bench, while accepting the petitions for writ, quashed the notices issued under Section 147/148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961') to the petitioner assessees. As per learned Single Bench the expression 'reason to believe' as referred under Section 148 of the Act of 1961 means the existence of rational  and intelligi....

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....Section 153-A of the Act of 1961 was issued to petitioners Mukesh Modi, Daksha Kumari Jain and Bharat Das Vaishnav. A notice under Section 153 of the Act of 1961 was issued to Krishna Dairy by placing reliance upon certain documents found during the course of search. While undertaking proceedings under Section 153-A of the Act of 1961 the Assessing Officer scrutinised the material seized during the course of search and survey and after consideration of the same issued a  consolidated questionnaire to the assessees   concerned. On 23.12.2011 the assessment under Section 153-A read with Section 143(3) of the Act of 1961 came to be completed by making certain additions of income tax in the hands of Mukesh Modi, Daksha Kumari Ja....

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....irrelevant and extraneous material would vitiate its effect. e. There has to be fresh material/information in possession of assessing authorities for the purpose of formation of belief that income of any particular assessment year has escaped assessment. f. The burden is on the revenue to establish that there was income chargeable to tax, which has escaped assessment." As already stated, learned Single Bench accepted the version advanced by the assessee with specific finding that the notices issued under Section 147/148 of the Act of 1961 are not satisfying the pre-requisites as prescribed. To examine the entire issue, we have looked into the notices issued under Section 147/148 of the Act of 1961. The Assessing Officer, at the thresh....