Case Law Details
ACIT Vs. Shri B.S. Yediyurappa Vs (ITAT Bangalore)
Facts- The assessee is an individual and the former Chief Minister of the State of Karnataka. The appellant derives income from Salary, House Property and Other Sources and for the year under appeal the assessee had filed his ROI for AY 2009-10 on 31.07.2009 reporting a total income of Rs. 30,70,370/-, ROI for AY 2010-11 on 30.07.2010 reporting a total income of Rs. 26,53,320/- & ROI for AY 2011-12 on 30.07.2011 reporting a total income of Rs. 57,74,420/-. No further proceedings for the assessment of income for the year under appeal were taken up after filing the aforesaid return of income.
The assessee received notices u/s. 148 of the Act dated 13.03.2015, from the A.O. calling upon the assessee to file his ROI for the years under appeal. In response to the aforesaid notices issued by the A.O., the assessee vide letter dated 02.04.2015 filed on 05.04.2015 complied with the aforesaid notices and filed the returns of income reporting the same income that was disclosed in the original returns of income filed earlier for the years under appeal.
Thereafter, the A.O. took up the cases of the assessee for scrutiny and issued a notice u/s 143(2) of the Act, dated 11.08.2015 and along with the aforesaid notices, separate notices u/s 142(1) of the Act, also dated 11.08.2015 were issued calling for certain information contained in the annexure to the aforesaid notices.
However, the impugned orders was passed stating that there was no compliance by the assessee to the aforesaid notice dated 11.08.2015, which finding is patently erroneous. Thereafter, the assessee received the letter of the A.O. dated 24.02.2016 in which, the extract of the reasons recorded for re-opening the assessment were furnished as an Annexure. It is submitted that upon receipt of the reasons recorded, as aforesaid, the assessee filed objections for reopening the assessment vide letter dated 14.03.2016 filed on 15.03.2016.
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