SMT. PRAMEELA KRISHNA Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) The facts in ITA No. 11 of 2010, would indicate that the assessee did not file any return of income for the asst, year 1999-2000, within the due date or belatedly. It came to light during the financial year 1998-99, that the assessee had received a sum of Rs. 2,000.00 per month as family pension and declared annual rental value of Rs. 1,32,489.00 before the Mysuru City Municipal Corporation in respect of her immovable properties owned by her. Therefore, the case was reopened under Sec. 147 of Income-tax Act and notices were issued, after obtaining necessary approval.

(2.) Thereafter, the assessee filed the return of income on 29.03.2006 declaring the total income of Rs. 16,000.00. Subsequently, Notice under Sections 143(2) and 142(1) were issued calling for certain information. In response, Sri T. N. Ramadas, ITP appeared on behalf of the assessee. He assessed the total income at Rs. 1,35,08,339.00.

(3.) Aggrieved by the same, an appeal was filed before the Commissioner of Income-tax (Appeals). The appeal was dismissed. Thereafter, an appeal was filed before the Tribunal. The Tribunal remanded the matter so far as the question of quantification is concerned. Insofar as the question of jurisdiction is concerned, the question was held against the assessee. Questioning the same, the present appeals are filed.