Allowing the petition against the ex parte re assessment order passed by the Assessing Officer,\u00a0 the Court held that the foundation of the assessment order pursuant to the re assessment order is based on the\u00a0 first information report\u00a0 allegations filed by daughter aginst her husband and in laws\u00a0 on the alleged ground that the assessee had spent Rs 8 lakh apart from giving other articles at the time of marriage. The complaint was quashed upon compromise arrived between parties. The Assessing Officer neither conducted any independent investigation nor produced any evidence that the asseessee had earned the alleged amounts during the relevant year. The assesee\u2019s inability to participate due to his vegetative state at the relevant point of time, the ex parte assessment order passed on assumptions and presumptions and consequent notices were quashed and set side.\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 147: Reassessment-Ex parte assessment-First information report allegations filed by daughter against her husband and in laws-Physical inability to participate in proceedings-Ex parte assessment order and demand notice is quashed and set aside. [S. 148, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-54147","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e5l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=54147"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54147\/revisions"}],"predecessor-version":[{"id":54148,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54147\/revisions\/54148"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}