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TMI Blog2022 (4) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... e of authenticity as per case records. We have to note that the order under Section 7(1) of the RTI Act has also been passed by the same Circle 24(1) which has proposed to reopen petitioner s assessment. In our view, the Assessing Officer had enough time to find the veracity or authenticity of the complaint if he had any doubt and he could not have dismissed the objections by just a wave of his hand. We cannot accept the statement of Mr. Sharma because even though the police complaint was available with the Assessing Officer he chose not to rely upon the police complaint in the reasons recorded for re-opening. Even in the order on objections there is no reference to this police complaint. Even in the affidavit in reply to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quash and set aside the notice - Decided in favour of assessee. - WRIT PETITION NO. 3255 OF 2019 ALONGWITH IN PERSON APPLICATION (L) NO. 371 OF 200 IN WRIT PETITION NO. 3255 OF 2019 - - - Dated:- 6-4-2022 - K.R. SHRIRAM N. R. BORKAR, JJ. Mr. Anil G. Shah, Petitioner in person present. Mr. Akhileshwar Sharma for Respondents-Revenue. Mr. Nishant Thakkar, Amicus Curiae present. P.C. : 1. Petitioner has impugned notice dated 31st March, 2019 issued under Section 148 of the Income Tax Act, 1961 (the Act) and the order dated 12th November, 2019 disposing petitioner s objections to re-open. 2. For the Assessment Year 2012-13 petitioner had filed returns on 30th August, 2012 declaring total income of ₹ 39,87 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Maharashtra RERA, assessee has himself mentioned that he had purchased the said flat for a consideration of ₹ 5,21,00,000/- for undone flat (called as Khoka) in January 2012 for cash + cheques including ₹ 30,00,000 stamp duty + Registration charges + VAT + Service Tax + Sundry services and ₹ 80,00,000/- has been spent for tiling, kitchen, bathroom, toilets, window frames, glasses, plumbing, electricians, painting etc. Total cost of the flat is mentioned as ₹ 6,31,00,000/- for occupation. Hence, it is apparent that income to the extent of ₹ 3.11 Crore has escaped assessment. 4. Therefore, the entire basis why the officer felt that there were reasons to believe that petitioner s income chargeable to tax f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed copy of the RERA complaint but simply states that the authenticity of the said amended copy is not ascertainable and hence this objection of petitioner stands disposed. It is necessary to mention that the objections were filed on 4th July, 2019 and the order on objections is passed on 12th November, 2019, five months and one week later, but still the Assessing Officer states that the authenticity of the amended copy of the RERA complaint was not ascertainable. It will be necessary to mention that in the order on objections or the reasons the Assessing Officer does not state any where how he was satisfied with the authenticity of the original complaint. We have to note that petitioner had applied to the Income Tax Authorities under the Ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Officer he chose not to rely upon the police complaint in the reasons recorded for re-opening. Even in the order on objections there is no reference to this police complaint. Even in the affidavit in reply to the petition there is no reference to this police complaint. Mr. Sharma states that respondent cannot be precluded from issuing fresh reasons to the notice by relying upon even this police complaint. We cannot express our opinion on this. In such a case firstly the notice issued under Section 148 of the Act has to go. The reason to believe must be that of the Assessing Officer. Neither the court nor the advocate can supplement it or add to it or improve upon it. If the Revenue can do so, if permissible in law and in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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