Satvir Kaur v. Union Of India And ORS.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH 1.
CWP-8099-2023 Satvir Kaur ....Petitioner Vs.
Union of India and & Ors.
....Respondents 2.
CWP-8018-2023 Jasvir Kaur ....Petitioner Vs.
Union of India and & Ors.
....Respondents 3.
CWP-8055-2023 Rajinder Kaur ....Petitioner Vs.
Union of India and & Ors.
....Respondents Date of Decision:-20.04.2023 CORAM:- HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present:- Mr. Sandeep Goyal, Advocate, Mr. Rishabh Singla, Advocate for the petitioner (s).
Ritu Bahri, J. (Oral) The present petitio
!
! # $ %&
'
( ) #
* +, -- .
GAURAV ARORA 2023.05.01 12:06 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh
/ * + (01 2 )(
)(
)
3
' 4
+, -- ( 2 5 4
+, 66 7 ' 4
+, ) )) 6 266((8 # )
2%( (8 ) # )
#
) 9 #
)
6 ! : 9) )#
$ 6
) 2 (-$(%(68
2$6($(68
) ) )) :
:(
) # :
'
% 6 # ) + . 9 :
.( 7 ) !
& ;
$
* ) 9
'
)#
% 3
! <
) #
# ( 2$6($(68
&
/ - ( + )) +, / = "Learned counsel for the petitioner, inter alia, contends that vide sale deed dated 05.03.2014 (Annexure P-1), which was registered in the office of Joint Sub-Registrar, Majri (S.A.S. Nagar, Mohali), petitioner along with Smt. Rajinder Kaur and Smt. Satvir Kaur, had purchased agricultural land on 05.03.2014. However, the sale deed was not produced
by the petitioner when re-assessment proceedings qua this very land were initiated. On account of non furnishing this document, the impugned order dated 30.03.2023 has been passed and it has been held that income of Rs.65,62,500/- has escaped the assessment. In the present case, in response to the notice under Section 148A of the Income Tax Act, the petitioner filed reply dated 26.03.2023. However, in this reply, date of purchase of the aforesaid land has not been mentioned.
Notice of motion for 20.4.2023."
!
'
#
() )
)
- . 9 :
" #)
>
) ) 266((8 #( )
#> .
> 2( (8 ( 2( (8 2 ( ($8
'
9 ) ) 2 (-$(%(68
2$6($(68 9
) 2(-(%8 .
) ( ))
( #( ) 2 ($(%$%8 ) 26((8 '
- )
# ) ) )# 26) 9
) )) '
-
)
# ) # : 9 '
- . 9 :!
( -$ = Time limit for notice.
149. (1) No notice under section 148 shall be issued for the relevant assessment year,-
(a) if four years have elapsed from the end of the relevant assessment year, unless the case falls under clause (b) or clause (c); (b) if four years, but not more than six years, have elapsed from the end of the relevant assessment year unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to one lakh rupees or more for that year; (c) if four years, but not more than sixteen years, have elapsed from the end of the relevant assessment year unless the income in relation to any asset (including financial interest in any entity) located outside India, chargeable to tax, has escaped assessment. Explanation.-In determining income chargeable to tax which has escaped assessment for the purposes of this sub-section, the provisions of Explanation 2 of section 147 shall apply as they apply for the purposes of that section.
(2) The provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of section 151.
(3) If the person on whom a notice under section 148 is to be served is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made on him as the agent of such non-resident, the notice shall not be issued after the expiry of a period of six years from the end of the relevant assessment year. Explanation.-For the removal of doubts, it is hereby clarified that the provisions of sub-sections (1) and (3), as amended by the Finance Act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of April, 2012. , *
'
'
)
#
)#(
))
9
8
9
*
# *
)
!
'
#
)
(RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 20.04.2023 G Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No