2003 (9) TMI 19

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....f the Income-tax Act, 1961 (hereinafter to be referred to as "the Act"). The petitioner filed his return of income on October 31,1998, for the assessment year 1998-99 relating to the previous year with effect from April 1, 1997, to March 31, 1998. The income-tax return included the income from house property, income from business and profession as well as audit report prescribed under section 80HHC of the Act. The petitioner is engaged in the business of exporting goods outside the country. The petitioner has alleged that he did not receive any intimation from the Department even after one year of the filing of the return. On June 16, 2000, the Assistant Commissioner of Income-tax, Jalandhar, intimated the petitioner that the return o....

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.... P15, that the case of the petitioner for the assessment year 1998-99 has been selected for scrutiny and sought detailed information on various accounts including the details of vehicles owned by the petitioner and his family members, details of immovable property, etc., etc. The petitioner has thus filed the present writ petition challenging the issuance of show cause notice under section 148 of the Act annexure P11 as well as the information sought for by the Department vide communication dated January 25, 2002, annexure P15. The argument raised by learned counsel for the petitioner is that on filing of the return under section 142 of the Act, the Assessing Officer could call upon the assessee within 12 months as provided under sect....

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....er cannot seek material unconnected for the reasons of reassessing the income. In the present case as well the reasons for reassessment is in respect of the claim of the assessee under section 80HHC of the Act. But the Department has sought information in respect of various other issues in respect of which the proceedings under section 148 of the Act have not been initiated. Therefore, the respondents are not justified in calling upon the assessee to furnish information not connected with the reasons on the basis of which reassessment notice has been served on the assessee. It was so held by the Division Bench in Vipan Khanna's case [2002] 255 ITR 220 as follows: "From the letter dated July 30, 1998, it is evident that the Assessin....