MAMTA BHAVESH DAVE Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Draft amendment is allowed. Necessary incorporation shall be carried out by today itself.

(2.) By this writ application under Article 226 of the Constitution of India, the writ applicant/an assessee seeks to challenge the Notice issued by the Income Tax Department dtd. 31/3/2018 under Sec. 148 of the Income Tax Act, 1961 (for short 'the Act, 1961) for reopening of the assessment under Sec. 147 of the Act with respect to A.Y. 2011-12.

(3.) It appears from the reasons recorded by the Income Tax Officer that the department intends to reopen the assessment on the ground that the writ applicant herein as one of the partners of the partnership firm, failed to show the remuneration and interest received from the partnership firm when the return of the writ applicant was processed under Sec. 143(1) of the Act on 6/3/2012. The case of the department is that the total remuneration and interest paid is to the tune of Rs.75,11,147.00. Each of the partners have a share of 50% in the partnership firm. The writ applicant herein has been shown as a "Working Partner". The writ applicant filed her objections dtd. 28/10/2018 pointing out that she had not received any income in the form of remuneration and interest from the partnership firm and therefore, there was no question of adding some income or showing such income in the return of income.