9911796707
TMI Blog2002 (2) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Trivandrum Club [1989] 177 ITR, 550 in respect of the year 1974-75. During the course of reassessment proceedings for the assessment year 1992-93, the Income-tax Department found that there is a hall which is used for marriage purposes and the hall is booked by non-members also. The Department came to the conclusion that it is hired out to non-members also and there are separate forms for booking the hall for members and non-members with separate rates of fees. That is called "Rules and conditions for hiring Sree Subramanya Hall, Trivandrum, by non-members of the dub". Therefore, the earlier decision was not applicable. Based upon that, the subsequent years' assessments were also reopened. In view of the materials found out during the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee from assessment and it must be held in good faith and should not be a mere pretence. It was pointed out by Sri George K. George that in Phool Chand Bajrang Lal v. ITO [1993] 203 ITR 456 (SC) during the course of assessment for a subsequent year information was received that they never lent money to any person during past years also and that constituted sufficient reason for reopening previous year's assessment also. As far as this case is concerned, according to the Department, during reassessment proceedings of 1992-93 assessment year, information was received that the hall was being given on rent for non-members also not only in 1992 but also for the previous years. It is not stated by the assessee that during the assessment years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 or 227 of the Constitution of India before even an order is passed by the concerned officer at the notice stage. The Income-tax Officer has to decide the matter. Therefore, the petitioner is allowed to press his contentions before the Income-tax Officer and give additional reply, if any, within one month from today so that the jurisdictional objection raised by the petitioner can be considered by the Income-tax Officer. Since any observation made regarding the merits will affect the decision of the authorities, I refrain from making any observation regarding the merits of the matter. Therefore, without prejudice to the right of the petitioner to make objection before the authority concerned, I dispose of the original petition as I am of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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