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TMI Blog2024 (8) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... ntiate that the income for which exemption was claimed was indeed agricultural income. Petitioner has placed on record an additional typed set in each writ petition and such additional typed set contains alleged purchase bills with regard to alleged supplies by the respective petitioner. The said additional typed set also contains bank account statements to corroborate alleged receipts against the purchase bills. On account of non submission, none of these documents could be considered by the assessing officer. Although we are not wholly convinced with the explanation regarding non-receipt of notices issued by the Income Tax Department, the fact remains that the entire alleged agricultural income of the respective petitioner was added to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respective petitioner periodically. Upon the respective petitioner filing the return of income for assessment year 2020-2021, the assessments were selected for scrutiny. Based on such scrutiny, notices were issued to the respective petitioner under Sections 142 and 143 of the Income Tax Act, 1961 (the Income Tax Act). The respective petitioner asserts that such notices were not received. Thereafter, show cause notices were issued. Once again, the respective petitioner states that such show cause notices were not received. Eventually, assessment orders were issued on 05.09.2022 in W.P.No.30479 of 2023 and 21.09.2022 in W.P.No.30484 of 2023. The present writ petitions were filed in the above facts and circumstances. 2. Learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since Section 282 of the Income Tax Act enables service through any of the modes of service prescribed therein, he submits that it is not open to the petitioners to allege non-receipt of notices. He next contended that each petitioner has returned income in crores and that no sympathy should be shown towards the two petitioners, who cannot be treated as poor agriculturists. By also relying upon the written submissions and the judgments referred to therein, Dr.B.Ramaswamy concluded his submissions by contending that the respective petitioner failed to avail of the statutory remedy and that discretionary jurisdiction should not be exercised in their favour. 4. In W.P.No.30479 of 2023, the impugned assessment order records the total income of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome. Learned counsel for the petitioner has placed on record an additional typed set in each writ petition and such additional typed set contains alleged purchase bills with regard to alleged supplies by the respective petitioner. The said additional typed set also contains bank account statements to corroborate alleged receipts against the purchase bills. On account of non submission, none of these documents could be considered by the assessing officer. 7. Although I am not wholly convinced with the explanation regarding non-receipt of notices issued by the Income Tax Department, the fact remains that the entire alleged agricultural income of the respective petitioner was added to the returned income to arrive at the respective petitioner& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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