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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 ..... e is exempt from tax and as to whether he had earned it in one assessment year, have to be gone into. The predicament which the writ petitioner has undergone has been articulated in paragraph-3 of the writ affidavit and the same is not disputed. Court is of the view that as an exceptional case, one opportunity can be given to the writ petitioner - impugned assessment order made by the sole respondent dated 22.12.2018 is set aside without expressing any opinion on merits. It is also made clear that the order is being set aside only for the purpose of giving an opportunity to the writ petitioner to give his explanation - W.P.No.7707 of 2019 And W.M.P.No.8347 & 8383 of 2019 - - - Dated:- 13-6-2019 - Mr. Justice M. Sundar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After closure of business, he had deposited certain amounts in bank by way of cash and also Fixed Deposits. The money is realized from the sale of small grocery shop and also from sundry debtors, besides capital from the closed business. This is articulated in paragraph-4 of the counter affidavit filed by the respondent and the same reads as follows: ''4. In response to the above communication, the assessee furnished his replay which was received by the AO on 21.03.2018. The assessee stated that ''I was doing provision store business upto the financial year 2009-2010. After the closure of business, I have deposited in bank by cash/fixed deposits, in the bank account of my realization of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to paragraph 3 of the writ affidavit and makes a fervent plea that it would be an appropriate case to grant one more opportunity to the writ petitioner to go before the Assessing Officer along with his Charted Accountant and submit all relevant particulars. 13. To be noted, as already mentioned supra, the cash deposits made by the writ petitioner is not in dispute. Therefore, all that the writ petitioner can now explain to the respondent is that either his income is exempt from tax or that it was not the income received in one assessment year. 14. Learned counsel for writ petitioner submits that the writ petitioner has studied only upto Grade-V. Attention of this Court was drawn to Paragraph-3 of the affid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as already alluded to supra, the issues, as to whether the income is exempt from tax and as to whether he had earned it in one assessment year, have to be gone into. 17. In any event, the predicament which the writ petitioner has undergone has been articulated in paragraph-3 of the writ affidavit and the same is not disputed. 18. In the light of the aforesaid scenario, this Court is of the view that as an exceptional case, one opportunity can be given to the writ petitioner and therefore the following order is passed: a) impugned assessment order made by the sole respondent dated 22.12.2018 is set aside without expressing any opinion on merits. It is also made clear that the order is bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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