BIMLAKUMARI LAJPATRAJ HURRA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In the facts and circumstances of the case and having regard to the request and consent of the learned advocates appearing for the respective parties, the petition was taken up for final consideration.

(2.) The challenge in this petition filed under Article 226 of the Constitution is directed against notice dtd. 30/3/2018 issued by the assessing officer against the petitioner under Sec. 148 of the Income Tax Act, 1961 in respect of the Assessment Year 2011-2012 seeking to reopen the assessment of the petitioner for the year under consideration. It was stated in the notice that for the said assessment year 2011-2012, the income chargeable to tax had escaped the assessment within the meaning of Sec. 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').

(3.) The return of income came to be filed by the petitioner assessee in respect of the Assessment Year 2011-2012 on 20/7/2011. In the return of income, the gross total income to the tune of Rs.3,95,497.00 and net income to the tune of Rs.41,500.00 were declared after showing the relevant calculations of income and other relevant details.