9911796707
TMI Blog2022 (3) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner's counsel expressed the inability of the petitioner because, this all happened during the lifetime of the original assessee ie., the father of the petitioner. Be that as it may. Now the said plea is raised. It is a valid plea to be considered by the Revenue and in this regard, the assessing authority can very well compare the reasons given by the Revenue for reopening the assessment under Section 147 of the Act on the earlier occasion, which ended in the assessment order dated 27.06.2017, where the return of income filed disclosing an income of ₹ 5,16,710/- was accepted and if it is so, accordingly, whether the further reopening can be made or not, has to be decided by the assessing authority. If there was a different reason given in the earlier occasion, what was the reason given in the earlier occasion, that is no way connected with the present reason, that can also be informed by an interim communication in writing by the assessing authority to the petitioner and thereafter, the assessing authority can proceed. Assessing authority shall give an opportunity to the petitioner to put forth his case, pursuant to the Section 148 notice - Writ Petition No.29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sclosed as to in what capacity he has signed. 8. Subsequently on 09.09.2021, the petitioner had made a request to the Revenue asking the request as to why the Revenue once again issued a notice under Section 148 with an intention to reopen the assessment under Section 147. The content of the said letter dated 09.09.2021 which was received by the Revenue on 09.09.2021 itself reads thus, With reference to the above, I wish to state as follows: 1. I acknowledge the receipt of your above stated notice in relation to Financial Year ended 31.03.2013 relevant to Assessment Year 2013-14. In relation to this assessment year, I have duly filed my original return of income vide e-filing 721041880310713 on 31.07.2013. 2. Further in relation to above assessment year and in response to my above stated return of income duly filed u/s.139, I have been assessed U/s.143(1) by your good office and further u/s.143(3) read with Section 147 vide assessment order dated 27.06.2017. 3. In response to your above referred notice u/s.148, I have again e-filed the return for above assessment year vide ack.no.344566500230421 on 23.04.2021. 4. I enclose herewith the e-filing ack.for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Heard Ms.Vandana Vyas, learned counsel appearing for the petitioner, who has pointed out that, first of all these notices, both under Section 148 as well as the recent notice under Section 147 had been issued by the Revenue only in the name of the original assessee, who is a dead person. Despite the fact the original assessee is no more as he died on 15.07.2018 and despite the fact that the same has been brought to the notice of the Revenue, such proceedings including notices have been issued by the Revenue in the name of the dead person. Therefore, against a dead person it cannot be further proceeded. 12. That apart, the learned counsel for the petitioner would canvass the point that, now the reason stated in the communication dated 14.09.2021 by the Revenue is that, when a search was carried out in GFL Financials India Pvt. Ltd, during investigation an information revealed that the assessee was one of the beneficiary in the share transaction to the tune of ₹ 26,80,151/- with the said GFC Financials India Pvt Ltd., However, the assessee had filed the return of income for Assessment Year 2013-14 on 31.07.2013 admitting a total income of ₹ 5,15,030/- and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal assessee pursuant to which when return was filed, where, even though it has been mentioned that it is verified by the present petitioner, who is the son of the original assessee, in the column in the capacity of , the petitioner has not filled anything and it has been left blank. 17. Learned Standing Counsel also pointed out that, in the letter dated 09.09.2021, where the petitioner had sought for the reasons for reopening the assessment under Section 147 also, nowhere it was stated specifically that the original assessee ie., the father of the petitioner is no more. In fact the said letter has been issued in the name of the original assessee represented by the petitioner, as if that the petitioner has the power of attorney of the original assessee. 18. Therefore, the assessing officer had no occasion to have a knowledge about the death of the original assessee. But anyhow, it is brought to the notice of the assessing authority by the petitioner that the original assessee is no more, in the subsequent proceedings, the assessing authority would take care of this issue. Therefore, that cannot be fatal to this issue as of now, she contended. 19. I have considered the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority shall give an opportunity to the petitioner to put forth his case, pursuant to the Section 148 notice by giving a date for personal hearing and on that date, the petitioner, without default, shall appear before the assessing authority and file the reply as well as supporting documents. ● Thereafter, the assessing authority shall verify whether the same reason presently given in the communication dated 14.09.2021 was the reason given by the Revenue in the earlier occasion under Section 147 of the Act, which ended in the assessment order dated 27.06.2017. ● After comparing the same, if the assessing authority found that the very same reason was given, this Court feels that, the very same reason cannot once again be provided to reopen the assessment under Section 147 of the Act. ● Instead, if different reason was given on the earlier occasion, that reason can be revealed by the assessing authority to the petitioner in writing and thereafter can proceed to finalize the Section 147 proceedings in accordance with law. 24. With the above observations and directions, this writ petition is disposed of by remitting the matter to the assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
