MANJULA ATHUR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner has filed the above Writ Petition to issue a Writ of Certiorari to call for the records dated 19.12.2017 relating to Assessment Year 2013-14 on the file of the respondent and to quash the same.

(2.) It is the case of the petitioner that for the Assessment Year 2013-14 she filed return of income on 30.12.2014, declaring a total income of Rs.10,94,980/- and net agricultural income of Rs.1,60,00,000/-. Due to change of Auditor, the petitioner was not having the return of income or other related documents with her. The respondent issued a Notice under Section 148 of the Income Tax Act dated 08.06.2016, for reopening the assessment for the Assessment Year 2013-14 by stating that the respondent had reasons to believe that the income chargeable to tax for that year had escaped assessment. The respondent issued Notice under Section 143(2) dated 07.06.2016 calling the petitioner to attend the hearing on 14.06.2017 in connection with the return of income submitted by the petitioner on 30.12.2014 for the Assessment Year 2013-14. Thereafter, the respondent issued another Notice under Section 142(1) read with Section 129 dated 07.06.2017 requiring certain details to be furnished in connection with the Assessment Year 2013-14.

(3.) According to the respondent, the petitioner was given several opportunities to submit the documents. However, she has not utilized the opportunities and filed the documents before the respondent. The Assessing Officer had passed the assessment order on 19.12.2017 and the same was also despatched on the same day. The respondent had also stated that the copy of the order sent to the petitioner was returned with an endorsement "left" on 22.12.2017 and that of AR with postal endorsement as "refused" on 21.12.2017. Further, the respondent has stated that the petitioner had not appeared on 18.12.2017 either in person or through authorized representative by filing any power of authorization. Further, the petitioner had also filed return of income electronically on 20.12.2017 in response to the Notice issued under Section 148, along with the letter dated 20.12.2017 qualifying the return of income. The filing of the said return and letter seeking reasons after passing of reassessment order, is nonest in law. The reopening of the assessment proceedings and passing of reassessment order under Section 144 read with 147 is valid in law, in as much as, the same is passed within a period of four years from the end of the Assessment Year and when no regular assessment under Section 143 (3) was made.