ABHA VINAYKUMAR JAIN Vs. INCOME TAX OFFICER WARD

JUDGEMENT

(1.) Petitioner has challenged a notice of reopening issued by the respondent-Assessing Officer on 27.03.2018. Petition arises in following background:

(2.) Petitioner is an individual and is regularly assessed to tax. For the assessment year 2011-12, the petitioner had filed the return of income. Such return was accepted without scrutiny. It appears that a sale deed of non-agriculture land belonging to the petitioner was registered on 26.03.2010 which recorded that the land was sold for a sum of Rs. 20 lacs to one Urmil Gandabhai Patel. Upon coming to know about such transaction, the Assessing Officer made inquiries with the petitioner by issuing notice dated 15.02.2016. Petitioner was asked to produce details of the capital accounts and necessary supporting evidence concerning the transaction. According to the petitioner, this notice was sent to her old address which she did not receive. Be that as it may, the petitioner did not respond to this notice. Subsequently, the Assessing Officer issued impugned notice for reopening. In order to do so, he had recorded following reasons:

(3.) The petitioner raised objections to the notice of reopening under a communication dated 28.08.2018. Hence, this petition.