TaxTMI 
TaxTMI 
2019 (4) TMI 1891
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....f the Act and vide Ground Nos. 5 and 6, the assessee has challenged the additions on merits. 3. Representatives of both the sides were heard at length and case records carefully perused. 4. Briefly stated, the facts of the case are that the assessee filed return of income showing total income of Rs. 4.96 lakhs on 18.07.2013. Return was processed u/s 143(1) of the Act. On the basis of information received from the Investigation Wing of the department, the Assessing Officer came to know that the assessee has paid capitation fee/donation of Rs. 18 lakhs over and above the regular fees in cash to Santosh Medical College, Ghaziabad for his daughter Priyanka Tomar. On the basis of this information, notice u/s 148 was issued and reasons recorded....
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....nsidered view, instead of issuing notice u/s 148 of the Act and reopening assessment, the Assessing Officer could have issued notice u/s 133(6) of the Act and asked the assessee to furnish the details of cash paid, if any, as capitation fee to Santosh Medical College. Moreover, a perusal of the reasons extracted hereinabove clearly show that the Assessing Officer has not independently applied his mind and has simply extracted the information received from the DDIT, INV Unit VI, New Delhi dated 11.02.2015. In fact, the Assessing Officer himself has observed that the donation in cash is likely to be unaccounted and disclosed. 6. In my considered view, reopening cannot be done on suspicion unless the Assessing Officer has reason to believe th....