TaxTMI 
TaxTMI 
2021 (10) TMI 1287
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....ax ORDER Captioned main writ petition has been filed assailing an assessment order under Section 144 read with Section 147 of 'The Income-tax Act, 1961 (43 of 1961)' [hereinafter 'IT Act' for the sake of brevity]. 2. Mr.D.R.Arun Kumar, learned counsel for writ petitioner, adverting to electronic mail cover communication dated 28.09.2021 submits that impugned order is dated 28.09....
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....lia purchased some tractors in public auction and sold the same to agriculturists/farmers and the monies were deposited in her bank account. To be noted, inter alia this has been articulated in writ petitioner's reply dated 20.09.2021. More importantly, writ petitioner has filed affidavits which according to the writ petitioner are affidavits from various farmers, who have purchased these trac....
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....ffidavit and other documents filed by writ petitioner qua deposits she has made. The reason as to why these documents satisfactorily explain the deposits or not shall be set out in the assessment order when it is made de novo. 5. Mr.A.P.Srinivas, learned senior standing counsel for Income Tax accepts notice on behalf of the lone respondent and owing to short and narrow compass on which the captio....
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....ack to respondent. 6. Captioned writ petition is disposed of by making the following orders: (a) Impugned order dated 28.09.2021 bearing reference DIN & Document No.ITBA/AST/S/91/2021- 22/1035993032(1) is set aside solely for the purpose of facilitating the respondent to redo the assessment by considering what according to writ petitioner inter-alia support affidavit; (b) The sequitur to the ....