TaxTMI 
TaxTMI 
2019 (7) TMI 871
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....ey are descriptive and argumentative in nature. In brief, her grievance revolves around a single issue viz. the ld.CIT(A) has erred in upholding reopening of assessment. 3. Brief facts of the case are that the assessee had sold an immovable property on 27.5.2011 vide registered sale deed no.1852/2011. The sale consideration has been shown in the sale deed at Rs. 9 lakhs. However for the payment of stamp duty its value was worked out at Rs. 11,74,500/- and stamp duty was levied at Rs. 60,300/-. According to the AO, she had failed to furnish return of income under section 139 of the Act and disclose the aforesaid property transaction as well as consequent capital gain for tax. The assessment of the assessee was reopened by recording reason....
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.... assessee was directed to furnish return. According to the AO, she failed to furnish return of income in response to notice under section 148 of the Act. Thereafter, he issued one more letter on 6.4.2016 appraising the assessee to comply notice under section 148 of the Act. The AO thereafter issued notice under section 142(1) along with questionnaire on 27.6.2016. According to the AO no response came on behalf of the assessee. He further issued notice under section 142(1) on 15.7.2016, and thereafter on 3.8.2016. He passed ex parte assessment order on 30.11.2016 under section 144 r.w.s. 147 of the Act. The ld.AO has determined the taxable income of the assessee at Rs. 4,96,230/-. 5. Appeal to the CIT(A) did not bring any relief to the as....
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....le Delhi High Court in the case of CIT Vs. Jai Shiv Shankar Traders P.Ltd. and in the case of CIT Vs. Greater Noida Industrial Development Authority. He placed on record copies of these judgments. 7. On the direction of the Tribunal, Revenue has produced the record. Copy of the letter dated 21.9.2016 is available on the file of Revenue. Though in the copy filed before the Tribunal certain hand-writing narrations available in the original, are not part of the letter filed in the paper book. In the original letter available in the assessment record, the counsel for the assessee put in his hand-writing that return filed originally be treated as filed in response to this notice. 8. With the assistance of the ld.representatives, we have go....
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....her to be treated in response to the notice under section 148 of the Act. However, prior to that the ld.AO has already set the assessment machinery in motion, and issued questionnaire under section 142(1). In this situation, we are of the view that the AO is not depended upon the assessee to commence assessment proceedings. Once he has given an opportunity to the assessee to submit return in 30 days or in a particular time along with notice under section 148, and the assessee failed to file return in that time, then he has set the assessment machinery in motion. Thereafter assessee cannot complain that on that return he has not issued notice under section 143(2) of the Act. Let us take an example; the assessee did not choose to file return ....
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..... Sub: Approval for issue of notice u/s.148 of the I.T.Act in the case of Renukaben Dineshbhai Patel for A.Y.2012-13-reg. Reference is invited to your proposal dated 11.02.2016 for initiating proceedings u/s.148 of the Income Tax Act. 2. The records of the assesses and reasons recorded by you for initiating proceedings u/s.147 of the Income Tax Act for Assessment Year 2012-13 have been gone through and considered by the undersigned. 3. Approval in terms of the provision of Section 151 of the Income Tax Act; 1961 in respect of the Assessment Year 2012-13 is hereby granted. Sd/- (RAJ DEEP SINGH) Jt.Commissioner of Income-tax Range-3(2), Ahmedabad 11. On perusal of this letter, we are satisfie....
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....ave extracted reasons recorded by the AO in the opening paragraph of this order. No doubt an effort is being made to strike parity between the facts available with the Hon'ble High Court in the case of Mumtaz Haji Mohmad Memon (supra) as well as with the case of the present assessee. In the case of Mumtaz Haji Mohmad Memon (supra) the assessee has sold a property and assessment was reopened by making a reason that the assessee has not filed return. Assessee did not disclose capital gain on such sale. This finding was found to be factually incorrect at the end of the Revenue. According to the Hon'ble High Court, the assessee has filed return and disclosed capital gain. It is true that there should be a live-nexus between the information avai....