AI Drafter 
TaxTMI 
TaxTMI 
2025 (8) TMI 769
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....e Tax Act, 1961 (for short "IT Act"). As a consequence, the other Notices issued pursuant to the Section 148 Notice, are also impugned in the present Writ Petition. 3. The brief facts of this case reveal that for A.Y. 2021-22 the Petitioner filed her Return declaring her income as Rs. 4,36,850/-. Thereafter, a Notice dated 21st June 2024 under Section 133(6) of the IT Act came to be issued to the Petitioner. According to this Notice, it was stated that the Income Tax Department had information regarding a purchase of an immovable property (financial transaction) which could have an implication on the taxable income. Further, details with respect to purchase of the said immovable property (flat) for Rs. 6.75 crores was also sought. 4. ....
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....minary verification report came to be issued in the case of the Petitioner. Vide the said report, a brief background with regard to the case was given as to how Notices under Section 133(6) of the IT Act came to be issued and the replies filed thereto. According to the Petitioner, this report further incorrectly stated that the Petitioner had not attached any supportive documents to her reply. What is interesting to note is that the said report opined that on a perusal of the documents submitted by the Petitioner with respect to the husband of the Petitioner, there were several credit entries in the bank statement of the husband of the Petitioner and that the source of income of the husband does not seem to be sufficient. Accordingly, in co....
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....we fail to understand how the Assessing Officer could have been come to the conclusion that in relation to this transaction, as far as the Petitioner is concerned, any income had escaped assessment for A.Y. 2021-22. In fact, the Petitioner fairly stated that her income for that assessment year was only Rs. 4,36,850/-. She further stated before the Income Tax Department that she has not contributed anything towards purchase of the said flat and the entire consideration was paid by her husband. This is duly corroborated from the bank statement of her husband. Once this is the case, we are clearly of the view that as far as this transaction is concerned, the Officer issuing the Section 148 Notice could never have had reason to believe that inc....
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....et aside the order dated 31st March 2023 passed under Section 148A(d) of the IT Act. Since this is a short order, the same is reproduced hereunder :- "1. Petitioner, a housewife who had no income and therefore, was not filing any income tax return, received a notice dated 19th February 2023 from Respondent No. 1, the Income-tax Officer, Ward-28(2)(1) under section 148A(b) of the Income-tax Act, 1961 ("the Act"). In the notice it is stated that the officer has information which suggests that income chargeable to tax for Assessment Year 2016-2017 has escaped assessment. The details of information were also made available and it reads as under: "As per information received from "INSIGHT PORTAL" under Risk Management Strategy ....
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....th copy of registered agreement with with Index-II. (iii) Details of payment made and source for acquisition of said immovable property supported with copy of bank statement highlighting the transaction. (iv) If the property was purchased jointly, please furnish the details and source of all joint holders with supporting documents and copy of return of income filed. (v) Please specify the reason in detail as to why you have not filed return of income for A.Y.2016-2017 even though, you have taxable income during F.Y.-2015-2016. You may submit any other details you relied upon, as deemed fit in support of you claim." 2. Petitioner by a letter dated 28th February 2023 issued through Raju More & Asso....
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....f Commissioner of Income Tax has also accorded sanction for issuance of this order instead of directing the AO to drop the proceedings against Petitioner. 6. In the circumstances, we hereby quash and set aside the order dated 31st March 2023 passed under section 148A (d) of the Act, because in our opinion, it is not a fit case for reopening the assessment in the case of Petitioner. 7. Petition disposed." 9. In view of the foregoing discussion, we are of the view that the Notice issued under Section 148 [to the Petitioner] cannot be sustained. We accordingly, allow the above Writ Petition in terms of prayer clause (a), which reads thus :- "(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari, or ....