1978 (4) TMI 111

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....gar Mal during his lifetime on 11th July, 1966 and the income disclosed was Rs. 7,189. The assessment was completed on 18th Nov., 1970 determining the total income at Rs. 11,880. Later on, the ITO received information that Smt. Bhagwanti had constructed a property at Malerkotla wherein investment was made to the extent of Rs. 13,560. Proceedings under s. 147 (a) were, therefore, initiated to bring to tax the said sum of Rs. 13,560 because the lady herself did not have any ostensible source of income and the ITO was of the opinion that the investment was made only out of the funds belonging to the HUF. A notice under s. 148 was issued on 15th Jan., 1971 and served on Shri Dogar Mal on 16th Jan., 1971. A return was filed on 11th May, 1971 by ....

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.... income and no specific explanation was furnished by the HUF indicating the nature and source of the investment. The appeal was thus dismissed. 4. I have heard the learned representatives of both the parties and have perused the record very carefully. I required the learned Departmental Representative to show me the reasons recorded for reopening the assessment under s. 147(a). The recording of reasons is mandatory as provided under s. 148(2). The learned Departmental Representative produced an order sheet which reads as under:- "Issued notice under s. 148 as per report placed in the complaint file". The aforesaid entry is not signed by the ITO. The learned Departmental Representative referred to the ITO's report dt. 29th July, 196....