SRI PANDAB CHANDRA PAUL,AGARTALA vs. INCOME TAX OFFICER, WARD-3, AGARTALA

आदेश /O R D E R PER BEMCH:- This assessee’s appeal for assessment year 2006-07 arises against the Commissioner of Income Tax (Appeals)-Shillong’s order dated 30.03.2013 passed in case No.AGT-12/2008-09 involving proceedings u/s 144 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the learned representatives. Case file perused.

ITA No.367/Gau/2013 Assessment Year: 2006-07 Sh. Pandab Ch. Paul Vs. ITO Wd-3 Agar Page 2 in pursuance to sec. 142(1) notice dated 30.09.2008. The Revenue’s case accordingly is that since assessee had not file on record the details sought in above scrutiny notice the Assessing Officer rightly took recourse to “best judgment assessment” against him. We find no merit in Revenue’s foregoing arguments. The assessment notings in the instant case from 25.04.2007 to 30.12.2008 form part of case record before us. The same nowhere indicate about the Assessing Officer’s having either issued any such show-cause to the assessee. Nor he stated assessee’s default u/s 144(1) (a to c). We agree assessee’ legal plea on this count alone as per hon'ble Calcutta high court’s decision in Mohini Debi Malpani vs. ITO (1969) 77 ITR 674 (Cal) to quash the impugned “best judgment assessment” therefore. His other substantive grounds on merits are rendered academic.