2017 (11) TMI 686

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....ted hereinbelow:- "(a) Whether under the facts and circumstances of the case, the Tribunal was justified in confirming the order of the Commissioner of Income Tax (Appeals) justifying the issuance of notice under Section 147/148 of the Act? (b) Whether upon the facts and circumstances of the case, the Tribunal was justified in not considering the vital issue of not issuing the copies of the return with annexures filed by the appellant while observing that the same is an administrative decision, which has to be taken up with the departmental authorities? (c) Whether upon the facts and circumstances of the case, the Tribunal was justified in holding that the appellant should have filed a revised return after receivi....

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.... under Section 148, the appellant has informed, vide letter dated 12.01.2004, that her return which had already been filed on 15.05.2000 be treated as response to the notice. After the said reply notices under Sections 142(1) and 143(2) are issued along with the detailed questionnaire. After discussion with the authorised representative about the said amount of Rs. 3,00,000/-, which has been transferred through cheque from the account of two persons of Co-operative Bank, Kanpur, the assessing authority found no satisfactory reply and he has noticed that the appellant given a formal reply namely that notice under Section 143(2) cannot be issued because the time limit for scrutiny has already been expired in the month of March, 2002. The a....

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....ssessee. The assessee never came forward to prove the above transactions hence she concealed true and fair facts of her income and is to be penalized as per provisions contained in Section 271(1)(c) of the Income Tax Act, 1961. For this purpose penalty proceedings are separately initiated. On the basis of above facts, the income of assessee is computed as under: Unexplained gift Rs. 3,00,000/- Other unexplained credits in bank a/c Rs. 5,10,000/- Total income Rs. 8,10,000/-"   An appeal has been filed before the Commissioner of Income Tax (Appeals) by the appellant. The Commissioner of Income Tax (Appeals) has dismissed the appeal by affirming the order passed by the Assessing Authority by obser....

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.... a gift of Rs. 3,00,000/- has been received but the same has not been disclosed by the assessee and since the intimation from the investigation unit is an administrative in nature therefore the same cannot be permitted to be demonstrated to the assessee. The claim of the appellant/ assessee is that the inspection of record is essential for disposal of the case has been rejected. At the end the Tribunal has held that since the assessee has failed to produce the donors as well as the creditworthiness of the donors whereas various opportunities were allowed to the appellant, which the appellant failed to furnish any explanation, there is no option but to confirm the order passed by the authorities below. We have considered the submissions o....