Jigarkumar Champaklal Inamdar Vs ITO (ITAT Ahmedabad)
Where Is the Order? ITAT Asks Revenue to Prove Timely Passing
A Missing Order Raises a Fundamental Question
An assessment order that does not appear on the income-tax portal can raise a question more fundamental than the correctness of the addition: was the order actually passed within the prescribed time?
In this case, the Ahmedabad Tribunal directed the Assessing Officer to verify the assessee’s contention that the assessment order was not reflected on either the old or the new income-tax portal. The Tribunal required the Revenue to establish that the order had been passed in time.
The appeal was allowed for statistical purposes, with liberty to both parties to approach the Tribunal in the event of contrary findings. The decision therefore provides for verification of a jurisdictional fact; it does not record an unconditional quashing of the assessment.
Cash Deposits Led to Reopening
The Assessing Officer received information that the assessee had deposited cash aggregating to ₹24.20 lakh during FY 2011-12 in his savings bank account maintained with Bank of Baroda.
Based on this information, the Assessing Officer recorded reasons for reopening and obtained approval from the Principal Commissioner, Vadodara-1, through a letter dated 27 March 2019. A notice under Section 148 was issued on 28 March 2019 and served upon the assessee.
