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TMI Blog2022 (3) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 by ignoring the facts that tax evasion petition pertains to AY 2007-08 & 2008-09 and did not contain any information for AY 2009-10 & 2010-11 on the basis of which Hon'ble High Court has quashed the proceedings for AY 2009-10 & 2010-11." 3. The assessee filed return of income declaring income Rs. 10,57,680/- on 20.09.2008. The assessee company was working as contractor of M/s. Pernod Ricard India Pvt. Ltd. formerly known as Seagrams India Pvt. Ltd. They were providing field support to their principal company at various locations. Their work included to assist in unloading of products, to check transit breakage, to get feedback by consumers regarding the quality of products and to study customer grievances and replacement of defective products. Further they assisted the principal company in there promotional activities and to collect all statutory forms etc. 4. The case was reopened on the basis of TEP filed with the investigation wing and their detailed report, with information and documents from the O/o DDIT (Inv.), unit 2 (2), New Delhi vide their letter F. No. DDIT(Inv.)/Unit-2(2)/112/TEP2014-15/448 dated 03.03.2015 through the Dy. Commissioner of Income Tax, Circle 23(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bogus and the assessee has willfully and knowingly concealed its particulars of income to avoid tax and that income of Rs. 1,89,34,807/- chargeable to tax has escaped assessment for AY 2008-09, within the meaning of sec. 147 of Income Tax Act, 1961. Raj Singh Income Tax Officer Ward 23(4), New Delhi" 6. At the threshold, the ld. AR brought to our notice that the order of the Hon'ble High Court of Delhi in the assessee's own case for the A.Y. 2009-10 in WP(C) No. 10507/2016 order dated 07.09.2017 and also the order dated 30.07.2018 in WP (C) No. 11324/2017 for A.Y. 2010-11. 7. We have also perused the order of the Hon'ble Apex Court dated 17.08.2018 in SLP No. 27416/2018 for the A.Y. 2009-10 dismissing the SLP filed by the revenue. 8. For the sake of ready reference, the operative part of the orders is reproduced as under: WP(C) No. 10507/2016 order dated 07.09.2017 "Dr. S. Muralidhar, J.: 1. The challenge in this writ petition is to the notice dated 29th March 2016 issued by the Income Tax Officer Ward 23(4), New Delhi (hereafter Assessing Officer - 'AO') under Section 148 of the Income Tax Act, 1961 ('Act') seeking to reopen the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umentary evidence nor the details of the parties to whom the contract charges were paid. From both the above documents and the report of the ITO (Inv) it was inferred that 'the modus operandi of the Assessee in the AY 2009-10 is the same as was in AY 2007-08 and 2008-09'. It was further inferred that the aforementioned sum of Rs. 2,41,79,349/- had been used by the Petitioner for 'non business purposes', thus concealing its true income. (iii) The third reason was that the Director General of Income Tax (DGIT) (Vigilance) by letter dated 2nd November, 2011 had also suggested that the claim of expenses made by the Petitioner would have to be examined. This was after a detailed inquiry into a complaint against the then AO of Circle 8 (1), New Delhi, who happened to be the AO of the Petitioner. 4. The AO concluded that he had reason to believe that the contractor's charges shown in the Petitioner's P&L Account were bogus and the Petitioner had willfully and knowingly concealed its particulars of income to avoid tax and that income of Rs. 2,41,79,349/- chargeable to tax had escaped assessment for AY 2009-10. .............................." Order dated 30.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it & loss account pertaining to FY 2008-09 relevant to AY 2009-10 has been used by the assessee for non-business purposes, thus concealing its true income. 6. In this case, Director General of Income Tax (Vigilance) vide their letter No. DIT(Vig)/NZ/2011-12 dated 02.11.2011 (Placed as annexure C) after their detailed enquiry in a complaint case against the then AO of Cir 8(i), New Delhi has also suggested to look into the claim of the expenses, as they are in crores in one year itself, and will have a major impact on revenue, taking into the number of years involved, as the assessee is doing the same business till date. 7. In view of the additional information/documents received from the Investigation Wing, material/documents available on record I have reason to believe that Contractor's charges shown in its P&L Accounts are bogus and the assessee has willfully and knowingly concealed its particulars of income to avoid tax and that income of Rs. 2,41,79,349/- chargeable to tax has escaped assessment for AY 2009-10, within the meaning of Section 147 of the Income tax Act, 1961." 3. On 17.08.2017, the revenue sought to re-open the assessment by issuing notice under Sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-11 was same as was in A Y 2007-08, 2008-09 & 2009-10. It appears that contractor's charges amounting to Rs. 3,07,95,559/- claimed as expenses by the assessee in its profit & loss account pertaining to FY 2009-10 relevant to A Y 2010-11 has been used by the assessee for non business purposes, thus concealing its true income. 6. In this case Director General of Income Tax (Vigilance) vide their letter No. DIT(Vig)/NZ/2011-12 dated 02.11.2011 (Placed as annexure C), after their detailed enquiry in a complain case against the then AO of Cir 8(1), New Delhi has also suggested to look into the claim of the expenses, as they are in crores in one year itself, and will have a major impact on revenue, taking into the number of years involved, as the assessee is doing the same. Business till date. Further in the letter of the office of Joint, DIT(Vigilance), North Zone-II, New Delhi has specifically give remark as under for the A.Y. 2010-11:- "Make a proposal to the concerned CIT to take-up the case of M/s. Skyview Consultants Pvt. Ltd. for A. Y. 2010-11 under scrutiny and issue directions for proper examinations of the charge in business pattern & purchases made during the year. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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