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Lila Choudhury vs Commissioner Of Income-Tax And Ors. on 13 March, 2006

8.10. We rely upon decision of Hon'ble Gauhati High Court in case of Smt. Lila Choudhury Vs. Commissioner of Income-Tax And Others [2007] 289 ITR 226 in which it was held that "in the order the Commissioner had not recorded any opinion that the order of assessment of the petitioner for the assessment year 1992-93 was erroneous and prejudicial to the interests of the Revenue. That was the opinion recorded in the notice dated August 14/19, 1996, but the opinion being recorded in a notice iss ued to the petitioner asking to show cause, must be understood to be reliable. Such opinion was required to be reiterated after hearing the petitioner and after holding the necessary enquiry. On receipt of the show-cause notice, the petitioner submitted an elaborate reply. The Commissioner on receipt of the reply of the petitioner could not have ignored the same. Rather, it was incumbent on the Commissioner to consider the explanations offered and on that basis to record his opinion / conclusion. Moreover, the competent criminal court had exonerated the son-in-law of the petitioner from any liability on account of the house property in question holding it to belong to the petitioner. The findings recorded by the criminal court in this regard could not be brushed asidc. Hence, any de novo proceedings at this stage would be futile. The order of revision had to be quashed. The assessment of the petitioner for the assessment year 1992-93 made by order dated May 16, 1994, had to be considered complete and final."
Gauhati High Court Cites 14 - Cited by 13 - R Gogoi - Full Document
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