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Case Law Details

Case Name : Rithala Education Society Vs Union of India (Delhi High Court)
Appeal Number : W.P.(C) 11334/2022
Date of Judgement/Order : 16/08/2022
Related Assessment Year :
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Rithala Education Society Vs Union of India (Delhi High Court)

In the present case, the significance of issuance of a show cause notice at a stage prior to issuance of a re-assessment notice under Section 148 of the Act has been lost on the respondents inasmuch as the impugned order under Section 148A(d) of the Act has been passed without considering the detailed reply filed by the petitioner dated 03rd April, 2022. It is pertinent to mention that though the impugned order notes that the Citizen Model School is being run by the petitioner-society, yet it goes on to hold that income had escaped assessment as no return of income had been filed by the school without dealing with the contention of the petitioner-society that all the financial transactions of the school had been accounted for in its return of income.

The challenge before us as noted above is not to the merits of the order but to the breach of the statutory mandate of Section 148-A (c) of the Act, which error is evident on the face of the record.

Consequently, as the respondents-revenue have not examined the petitioner’s plea that the petitioner-society has included all the transactions carried out by the Citizen Model School in its books of accounts, the impugned order passed on the ground that ‘the case of the petitioner-society was of non-filing of return’ is set aside and the matter is remanded back to the Assessing Officer to pass a fresh order under Section 148A(d) of the Act in accordance with law within eight weeks.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

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One Comment

  1. Ramachandra Subraveti says:

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