CHANDRA DEVI KOTHARI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) SRI Jeevan J. Neeralgi, learned counsel is directed to take notice for the respondent.

(2.) LEARNED counsel for both parties submit that the matter is covered by the judgment rendered by this Court in the connected W.P. No. 39373/2014 disposed of on 29.01.2015. Hence, the matter is taken up for final disposal.

(3.) FACTS relevant for the purpose of this case stated in brief are that the assessee has filed her return of income for the Assessment Year 2008 -09 on 14.09.2008 declaring her total income as Rs. 2,52,390/ -. The said return was accepted. Subsequently, notice under Section 148 of the Act was issued on 30.6.2014 purporting to reopen the assessment. In response, petitioner requested the respondent that the return filed earlier could be treated as return filed in response to the said notice. Thereafter, respondent concluded the assessment adding a sum of Rs. 6,51,370/ - as income under the head 'other sources' stating that the said amount pertained to certain shares purchased by the petitioner that had allegedly escaped the assessment. Accordingly, tax and interest has been levied by the respondent on the said amount. It is this order that is challenged in the writ petition.