TaxTMI 
TaxTMI 
2025 (9) TMI 1558
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....ner of Income Tax (Appeals) has erred both in law and on facts in upholding the initiation of proceedings under section 147 of the Act and framing the assessment under section 147 r.w.s 144 of the Act framed without satisfying the statutory pre-conditions required for initiation of proceedings and completion of assessment and as such, the same are without jurisdiction and hence deserve to be quashed as such. 3. That the Ld. Commissioner of Income Tax (Appeals) has erred in law in upholding the initiation and thereafter framing of assessment under section 147 of the Act in as much as the assessment has been framed u/s 147 by the non- jurisdictional officer without any service of notice u/s 148 and in view thereof the assessment framed is illegal, untenable and therefore unsustainable. 4. That the reasons recorded are based on incorrect facts wherein it is mentioned that it was a non-PAN case and no return was filed by the assessee when in fact the assessee had filed her return for the year under consideration having PAN-AHFPK0713J and as such the assessment framed on the basis of incorrect facts is illegal, arbitrary and unjustified." 3. Brief facts are that the....
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....w about the assessment only when the son of the assessee came to India from Canada and opened the mail for his father in the month of January, 2021. In the e-mail a communication from the learned A.O. in response to the request sent in Feb, 2020, after a Gap of 10 months was found. Immediately the ITO was contacted on 19.01.2021. On contacting the ITO, it came to the knowledge that the case, which was re-opened under section 148 of the Act and the notice for which was issued at V and P.O. Acharwal Tehsil Raikot-Ludhiana Punjab, has been decided ex-parte. The certified copy of the order was obtained on 25-01-2021, which had the address of village and post office Achharwal in Ludhiana. It was claimed that the assessee had no link with the place in address mentioned. From the assessment order it is revealed that correspondence by the A.O. was made at the address where the assessee never resided and had no link with the address. She is staying at Banur- Mohali, which is about 150 Kms. away. The notice under section 148 of the Act was never served upon the assessee. The assessment has also been framed by a non-jurisdictional ITO and is based on conjecture and surmises. The purchase of l....
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.... assessee has been only harping on notice not being served at her current address. There is no denying that the sale deed has the assessee as one of the purchase parties & she has failed to elaborate & mention the source of 1,00,21,000/- spent on purchase of property. Her deliberate silence on this part is evident of her complicity in the matter." 7. Aggrieved, assessee is before the Tribunal. 8. We have heard the rival contention and gone through the facts and circumstances of the case. The relevant A.Y. involved is 2012-13. The Assessing Officer reopened the assessment by issuing notice under section 148 of the Act which reads as under: "Annexure - I Name and address of the assessee Smt. Sukhminder Kaur 9815489575 VPO, Accharwal, Raikot 141203 PAN Non-PAN Status Individual Assessment Year Individual Details of the Assessing Officer having jurisdiction over the case. Income Tax Officer, Ward - 2, Jagraon. Reasons for reopening of the assessment in the case of Smt. Sukhminder Kaur 9815489575 VPO. Accharwal, Raikot Lodhiana 141203 for Asstt. Year 2012- 13 u/s 147 of the Income Tax Act, 1961 1. As per information available with....
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.... It is pertinent to mention here that in this case the assessee has chosen not to the return of income for the year under consideration although the total income of the assessee had exceeded the maximum amount which is not chargeable to tax as discussed in paragraph 6 above and the assessee was assessable under the of tax in view of the above, the provisions of clause (a) of Explanation 2 to be a case where income chargeable in the escaped assessment. In this case, more than four year have lapsed from the end of the assessment year under consideration. Hence, necessary action to issue notice under section 148 is being obtained separately from the Pr. CIT as on provisions of section 151 of the Act." 9. It seems from the above reasons that name and address of the assessee mentioned is Smt. Sukhminder Kaur resident of VPO, Accharwal, Raikot, Ludhiana 141203. The notice under section 148 of the Act dated 29.03.2019 was issued and Revenue claimed that the same was served upon the assessee through registered post on 30.03.2019. From the very assessment year and the reasons recorded the Revenue's claim is that the assessee has no PAN and assessee has not filed its Inc....