The decision taken by the AO with the support of the evidence cannot be avoid

Last updated: 14 May 2012

Court :
HIGH COURT OF DELHI

Brief :
The following are the brief facts which have given rise to the present petition. For the assessment years 2002-03 the petitioner filed a return of income in the status of a non-resident and declared property income and interest income therein. It would appear that the return was accepted under Section 143(1) of the Act. On 17th February, 2009 the respondent issued a notice under Section 148, which is the impugned notice, calling upon the petitioner to deliver a return of income for the assessment year 2002-03 on the ground that income chargeable to tax had escaped assessment. In response to the notice the petitioner sent a reply pointing out that he is a non-resident and had no income chargeable to tax in India other than what was declared in the return filed earlier. The petitioner also requested the respondent to supply a copy of the reasons required to be recorded under Section 148(2) for reopening the assessment. The respondent complied with the request of the petitioner and by a letter dated 10th August, 2009, furnished the copy of the reasons recorded for reopening the assessment. On receipt of the reasons, the petitioner wrote a letter on 24th August, 2009 to the respondent stating therein that he was a non-resident and this status has been accepted in the assessment made for the assessment years 2000-01, 2005-06 and 2006-07 and that any income earned by him outside India was being taxed there and that in these circumstances there was no question of any income chargeable to tax escaping assessment for the assessment years 2002-03. A request was, therefore made that the proceedings under Section 148 may be dropped.

Citation :
ADITYA KHANNA …..Petitioner Through: Mr.B.N.Goswami, Advocate.VERSUS ASST.COMMISSIONER OF INCOME TAX ....Respondent