Sunil Kumar Aggarwal, Delhi vs. ITO, Ward-61(5), New Delhi
In the result, the appeal filed by the assessee is allowed
ITA 2159/DEL/2018[2009-10]Status: DisposedITAT Delhi19 Dec 2018AY 2009-10
Bench: Shri R.K. Pandaassessment Year: 2009-10 Sunil Kumar Aggarwal, Vs. Ito, B-174, Ground Floor, Ward-61(5), Nirman Vihar, Vikas Marg, New Delhi. Delhi – 110092. Pan: Aagpa1651B (Appellant) (Respondent) Assessee By : Shri K.P. Ganguli, Advocate Revenue By : Shri P.S. Thuingaleng, Sr.Dr Date Of Hearing : 10.12.2018 Date Of Pronouncement : 19.12.2018 Order This Appeal By The Assessee Is Directed Against The Order Dated 31St January, 2018 Of The Cit(A)-20, New Delhi Relating To Assessment Year 2009-10. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Doctor & Filed His Return Of Income On 30Th March, 2010 Declaring Total Income Of Rs.1,77,510/-. The Case Of The Assessee Was Reopened By Issue Of Notice U/S 148 On The Ground That The Assessee Has Received Cash Payment Of Rs.2 Lakh During F.Y. 2008-09 Which Was Largely Unaccounted For As Per The Information Received From The Dcit, Circle 1, New Delhi. The Assessee, In Response To The Same, Submitted That The Original Return Filed On 20Th March, 2010 May Be Treated As Return Filed In Response To Notice U/S 148. On Being Asked By The Assessee To Issue The Reasons Recorded, The Assessing Officer
For Appellant: Shri K.P. Ganguli, AdvocateFor Respondent: Shri P.S. Thuingaleng, Sr.DR
Section 131(1)Section 133ASection 147Section 148
…icer has merely relied on the information received from the ACIT Circle 1(1), New Delhi and has not applied his independent mind. Relying on various decisions including the decision of the Hon'ble Delhi High Court in the case of CIT vs. G & G Pharma (2015) 384 ITR 147 (Del) and various other decisions, he submitted that where the Assessing Officer had not made any effort to discuss the material on the basis of which he formed the prima facie view that the income had escaped assessment, the basic requirement of section 147 that the 4 Assessing Officer has to apply his mind in order to form reasons to believe t…
