RAM KUMAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The Petitioner, Ram Kumar by way of the present writ petition has challenged the reassessment proceedings under Sections 147 read with Section 148 of the Income Tax Act, 1961 ('the Act' ) initiated vide notice dated 24th September, 2015 for the Assessment Year ('AY') 2011-12. The Petitioner has also challenged the order dated 8th August, 2016 rejecting the Petitioner's objections/representation against the re-opening of the assessment proceedings.

(2.) For AY 2011-12, the Petitioner had filed return of income declaring an income of Rs. 5,52,308 on 1st July, 2011 on which tax, including tax at source, of Rs. 45,796/- was duly paid.

(3.) On 19th March, 2012 the Petitioner filed a revised return for AY 2011- 12 seeking refund of Rs.12,94,962/- on account of TDS deducted by the Land Acquisition Collector ('LAC').