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TMI Blog2019 (6) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... mpass. 4. It arises under 'Income Tax Act, 1961' ('IT Act' for brevity). 5. The relevant assessment year is 2011-2012. 6. This is a case where the writ petitioner is an individual and though he had obtained a Permanent Account Number (PAN), the writ petitioner had not filed returns or paid tax at any point of time. 7. This Court is informed that the writ petitioner is in a small hamlet and was running a small grocery shop. 8. On gaining the information that the writ petitioner has made several cash deposits in his savings Bank Account, the respondent initiated proceedings. In response to notice issued by the respondent, the writ petitioner had sent a reply dated 21.03.2018, wherein the writ petitioner has submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petitioner dated 21.03.2018, the writ petitioner did not go before the respondent and submit any document, in spite of repeated opportunities being given. This has been set out in the impugned assessment order itself. 11. However, from the files, it is seen that since no response was received by the writ petitioner assessee to the notice under Section 148 of IT Act, Assessing Officer issued notice dated 26.04.2016 under Section 142(1) of IT Act seeking production of evidences relating to the deposits made with the banks, but the same was unserved and returned with postal endorsement 'door locked'. 12. It is in this factual backdrop, the learned counsel for the writ petitioner draws the attention of this Court to paragraph 3 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the treatment of my wife and that of my daughter-in-law. At the same time, I had to look after my ailing step-mother. Due to heavy tension and my lack of education and knowledge and my village upbring, I did not have any knowledge about the procedures, I did not take any steps in view of the first notice. It seems that subsequently other proceedings were continued but was not served on me, because of our absence in the house, it seems it was returned unserved.'' 15. The learned Revenue counsel submits that as the cash deposits are not disputed, there is very little scope for the writ petitioner to give any explanation. 16. However, as already alluded to supra, the issues, as to whether the income is exempt from tax and as to whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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