9911796707
TMI Blog2023 (8) TMI 1566X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. AO in the assessment order has received all the relevant documents related to the evidence of agricultural income. Here, we cannot say there is any absence of verification. All the documents are duly submitted during the assessment proceeding and the same documents are duly submitted before the ld. PCIT by the assessee in revisional proceeding. AO is bound by limited scrutiny in the CASS system. Respectfully considering the orders of R. K. Metal Works [ 1976 (12) TMI 28 - PUNJAB AND HARYANA HIGH COURT ] the investigation by the ld. AO cannot be called absence of investigation . PCIT has not brought any material on record to show that the view taken is contrary to law or the investigation is erroneous. As relying on case of Maruti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated: 23/2/2021 is erroneous in so far as it is prejudicial to the interest of revenue and thereby set aside the said order by invoking the revisionary power u/s 263. The facts as well as the legal position have not been properly appreciated. There was no justification for the exercise of revisionary power u/s 263 in this case. 3. Brief facts as culled out from the records are that the assessment was completed u/s 143(3). The assessment proceeding was initiated for limited scrutiny assessment scheme (NEAC) 2019 on the issue of agricultural income. The ld. AO had issued notice u/s 142(1) and in response to notice the assessee has furnished explanatory letter, land deed, lease deed, Form J as proof for sale of agricultural product. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed that penalty proceedings were initiated against dead person and the penalty imposed in pursuance of such a notice was not sustainable. b) Savita Kapila legal heir of Late Shri Mohinder Paul Kapila vs. ACIT reported at 426 ITR 502 (Delhi): It was held that the legal heir of the assessee was not under an obligation to inform the death of the assessee in the absence of any statutory obligation. Most importantly the case mentions about the transfer of proceedings to the pan of the legal heir.. This case law has been cited to show that this is a defined process of transferring the proceedings to the PAN of the legal heir so that the notice was well as the order is issued under the PAN of the person who is alive and who represents the decease ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced. The documents filed above at page no. 7 to 17 are part of the reply filed during the assessment proceedings show the ownership of land in my name and that of my father as well as my brothers whose land is cultivated by me. As explained above the factual position is that very rarely the lessor of agricultural land provides a copy of his fard/jamabandi. Since the ownership of the land by the lessor is known to many persons in the village, it is not necessary for the person taking the land on lease to insist on the document of ownership of land. The state revenue authorities do not issue any document which could be produced by me to show that I was involved in the cultivation of land. /4s stated above, the lessor of agricultural land ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding amounts to the assessment order to be erroneous in so far as prejudicial to the interest of the revenue. Therefore, the order passed by the Assessing Officer is held to be erroneous and prejudicial to the interest of revenue. The case is, therefore, set aside to the file of the Assessing Officer for fresh assessment on the above mentioned issue. 4. In view of the above facts and discussions, I am satisfied that the assessment order passed by the Assessing Officer is erroneous in so far as it is prejudicial to the interest of the revenue. Therefore, the said order passed is set aside to this extent to the file of the assessing officer to pass fresh order after making necessary enquiries/investigations in the light of the discussions mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the PAN of deceased assessee. 5.1 Further the ld. AO in the assessment order has received all the relevant documents related to the evidence of agricultural income. Here, we cannot say there is any absence of verification. All the documents are duly submitted during the assessment proceeding which are enclosed in APB pages 1 to 47 and the same documents are duly submitted before the ld. PCIT by the assessee in revisional proceeding. The ld. AO is bound by limited scrutiny in the CASS system. Respectfully considering the orders of Hon ble Jurisdictional high court in the case of R. K. Metal Works(supra) the investigation by the ld. AO cannot be called absence of investigation . The ld. PCIT has not brought any material on record to show ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
