9911796707
TMI Blog2019 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... d full disclosure. In the facts of that case, the Supreme Court did not find the assessee to have made a full and true disclosure for the authorities not to invoke the provisions of Section 147 and 148 of the Act of 1961. S.K. Tekriwal (2012 (12) TMI 873 - CALCUTTA HIGH COURT) deals with the provisions of Section 40(A)(ia) of the Act of 1961. It notes that a portion of the judgment and order was under challenge. The judgment and order under challenge finds that there was no allegation that the Tax Deducted at Source was not deposited with the government account. The department is doubting the deposit of the TDS amount with the government. It is, therefore, imperative that such issue is looked into under the provisions of Section 147 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealt with by the assessment order as, the Assessing Officer did not find any reason to re-work the TDS claimed. He submits that, the petitioner preferred an appeal from the order of assessment, however, on different point. Such appeal is pending. He then draws the attention of the Court to the notice under Section 148 of the Act of 1961 and submits that, the charge against the petitioner is in respect of TDS which was dealt with by the Assessing Officer during assessment. Therefore, the authorities were acting without jurisdiction in assuming jurisdiction under Section 147 and 148 of the Act of 1961. In support of his contention that, an issue raised in the assessment proceeding cannot be re-opened under Section 147 and 148 of the Act of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited with the government or not. It appears from the records that, the Assessing Officer had issued a notice under Section 142 of the Act of 1961 in respect of the assessment proceeding, calling for details with regard to the TDS and all other issues. The petitioner relies upon a writing dated February 20, 2015 to support the contention that, TDS issue was dealt with by the Assessing Officer in the assessment proceeding for the relevant assessment year. The Assessing Officer passed an order of assessment without dealing with the TDS specifically. Such order of assessment is dated March 30, 2015. Apparently, the petitioner being aggrieved by certain portions of the order of assessment preferred an appeal which is pending. The depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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