ROCHANA AGARWAL Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard Shri Suyash Agrawal and Ms. Surangama Sharma, learned counsel for the petitioner and Shri Manish Misra, learned counsel for the respondents.

(2.) By means of this writ petition filed under Article 226 of the Constitution of India, the petitioner has challenged the validity of a notice dtd. 31/3/2021 issued by the Assistant Commissioner of Income Tax, Sitapur New (hereinafter referred to as "ACIT") under Sec. 148 of the Income Tax Act, 1961 (hereinafter referred to as 'Act') proposing to assess/reassess the income/loss for the assessment year 2015-16, stating therein that he has reasons to believe that petitioner's income chargeable to tax has escaped assessment and directing the petitioner to submit a return for the said assessment year. The petitioner has also challenged the order dtd. 2/9/2021 passed by the ACIT rejecting her objections against the initiation of re-assessment proceedings under Sec. 147 read with Sec. 148 of the Act.

(3.) The petitioner's case is that on 30/3/2016, he had filed an income tax return for the assessment year 2015-16 for a total income of Rs.10,69,430.00 before the Income Tax Officer-3 (5), Lakhimpur and the return of the petitioner was processed on the same day under Sec. 143 (1) of the Act. On 16/5/2019, the Income Tax Officer-3 (5), Lakhimpur Kheri had issued a notice to the petitioner under Sec. 133 (6) of the Act calling for certain information pertaining to the assessment year 2017-18. The petitioner submitted the requisite information through her reply filed on 4/6/2019 and the Income Tax Officer accepted the submissions of the petitioner made in her reply and dropped the proceedings.