2020 (1) TMI 873

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....s petition, the Petitioner has challenged the notice dated 29 March 2019 issued under section 148 of the Income Tax Act, 1961 seeking to reopen the assessment for the assessment year 2012-13. In the reasons accompanying the notice for reassessment, it is stated that from the records of the assessment year 2013-14, it was noticed that a deed of transfer was executed between the Assessee and the thi....

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....over on 20 April 2012 and the registration was completed on 20 April 2012 and the Petitioner had annexed documents supporting this contention. 4. The order rejecting the objections of the Petitioner nowhere refers to any of these documents. The Assessing Officer has merely reiterated the reasons already supplied. The learned counsel for the Petitioner has relied upon the decision in the case of C....