TaxTMI 
TaxTMI 
2022 (1) TMI 431
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..... : 1. Mr. Suresh Kumar tenders a copy of the letter dated 15th December, 2021 addressed by one Mr. Ajay Uke, Deputy Commissioner of Income Tax 4(2)(1), to petitioner enclosing 11 documents, one of the document is the approval under Section 151 of the Income Tax Act, 1961 (the Act). In the reasons for re-opening annexed to the said letter, it is stated that petitioner has e-filed its return of in....
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....es' to the question whether the assessment is proposed to be made for the first time. In this case, the reasons itself starts with the words that the assessee company has e-filed its return on 11th May, 2012 declaring total income as mentioned earlier. Therefore, Mr. Suresh Kumar agrees with the court that the answer should have been 'No'. Consequently, Column No.9 which is left blank should have ....
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....on the part of the assessee to disclose full and true relevant facts in the return of income filed for the assessment of income of that assessment order. If the PCIT had only read the reasons and also the form for recording the reasons together and referred to other documents in the file, none of which seems to have been done, he would have sent the file back to the person who has filled the form ....