Search Results Page
Search Results
1 - 9 of 9 (0.55 seconds)Ashokbhai Karshanbhai Patel,, ... vs Income Tax Officer,, Ahmedabad on 1 January, 2019
Ashokbhai Patel vs. ITO) A.Y.- 2013-14 -8-
filing of return by the appellant found to be non-sustainable, we do not find
any reason to deviate from the stand taken by the Hon'ble High Courts as
mentioned hereinabove. In the case in hand, initiation of proceeding by
recording of reasons dated 19.04.2016 by the ITO, Ward-3, Gandhinagar on
the fact of non-filing of return of income for the year under consideration by
the appellant which admittedly is found to be wrong, particularly, in view of
the recording of filing of return by the appellant on 10.01.2015 by the Ld. AO
found to be bad in law. Thus, the entire proceeding is thus vitiated and found
to be not sustainable in the eye of law and therefore, quashed. Consequently,
the order impugned making addition under Section 143 r.w.s. 147 of the Act is
also quashed.
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
Acit - 19 (3), Mumbai vs S.Sagar Enterprises, Mumbai on 30 August, 2021
5. After careful consideration of the order passed by the authorities below
and the reasons so recorded by the ITO, Ward-3, Gandhinagar of escaping
assessment to the extent of Rs.2.74 Crores by the assessee as chargeable to tax
mainly on the basis of the fact of not filing of return for the year under
consideration by the appellant seems to be absolutely wrong in view of the
mentioning filing of return by the assessee on 10.01.2015 much prior to the
recording of reasons by the ITO, Ward-3, Gandhinagar dated 19.04.2016
itself. The very basis of reopening of assessment was found to be incorrect
which leads to the belief of escaping assessment by the assessee and finally
culminating into the order of addition under Section 143(3) r.w.s. 147 of the
Act. The entire proceeding is thus liable to be quashed in view of wrong
foundation. On this aspect, we have further considered the judgment passed
by the Hon'ble Jurisdictional High Court in the case of Sagar Enterprises
(supra). While dealing the issue, the Hon'ble Court was pleased to observe as
follows:
Section 151 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Deepak Wadhwa, New Delhi vs Acit Circle-31(1), New Delhi on 7 January, 2021
6. We have further considered the judgment passed by the Hon'ble Delhi
High Court in the case of Deepak Wadhwa (supra), wherein the proof of filing
of return being acknowledgement of return filed by the appellant for the year
under consideration has not been disputed by the Revenue. The challenge to
the notice under Section 148 of the Act, order has been found to be not
sustainable and finally Hon'ble Court was pleased to quash the impugned
notice under Section 147 of the Act dated 27.03.2018 and consequential order
dated September 28, 2018 with the following manner:
1