2025 (3) TMI 149

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....mohan Bansal For the Petitioners : Mr. Pankaj Jain, Senior Advocate with Mr. Divya Suri, Advocate For the Income Tax Department-Respondent : Mr. Ranvijay Singh, Senior Standing Counsel ORDER JAGMOHAN BANSAL, JUDGE (Oral) 1. The petitioners through instant petition under Articles 226/227 of the Constitution of India are seeking setting aside of impugned ex-parte assessment order date....

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....id FIR initiated proceedings against the petitioner alleging that he has concealed his income. The proceedings were initiated in terms of Section 147 & 148 of Income Tax Act, 1961 (for short '1961 Act'). Petitioner No.1 at the time of initiation of proceedings and thereafter was in a vegetative state, thus, could not join the proceedings and subsequently passed away on 01.05.2005. Respondent-depar....

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....-parte demand and that too on the basis of FIR. The respondent has not conducted an independent investigation or brought on record evidence to the effect that petitioner had actually earned aforesaid income which was not disclosed in the Income Tax Return. 4. Per contra, Mr. Ranvijay Singh, Senior Standing Counsel for Income Tax Department submits that petitioner was duly served notice under Se....

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....n-laws. The matter was amicably settled. The petitioner, at the time of passing of impugned orders, was in a vegetative state and he could not participate in the assessment proceedings. The respondent-department was duly intimated about the health of the petitioner No.1 still exparte assessment order was passed. 7. The foundation of impugned assessment orders is FIR No.3 dated 01.01.2001 which ....