MUNIA DEVI JAIN Vs. INCOME TAX OFFICER
LAWS(IT)-1989-2-4
INCOME TAX APPELLATE TRIBUNAL
Decided on February 18,1989

Appellant
VERSUS
Respondents

JUDGEMENT

M.C. Agarwal, Judicial Member - (1.)ALL these appeals are by interrelated assessees and raise common points. They were, therefore, heard together and for the sake of convenience are disposed of by this common order,
(2.)We have heard the learned counsel for the appellants and the learned Departmental Representative and have perused the material placed before us. We will deal with the case of Smt. Munia Devi Jain first as similar facts and issues are involved in the other matters also and after having decided the issues in her case, we will proceed to the other cases mentioning their individual facts briefly, if necessary.
The appeals relate to assessment years 1973-74, 1977-78, 1978-79, 1979-80, 1980-81 and 1981-82 in respect of which assessments were originally made on 26-9-1973, 22-11-1977, 22-11-1978, 11-10-1979, 12-6-1980 and 30-11-1981, respectively. The assessee had owned certain lands which were acquired and by an Award dated 25-5-1981, the U.P. Avas Evam Vikas Parishad Tribunal enhanced the compensation awarded earlier by the Collector. On the compensation, interest was also awarded to the assessee and since the interest was in respect of the period relating to various accounting periods relevant to the assessment years in question, the ITO initiated action under Section 147(a)/148 of the Income-tax Act, 1961. Notices under Section 148 for all the years were issued on 2-3-1982 and were served on 15-3-1982. The assessee filed returns on 20-5-1982 and reassessments were made on 1-6-1984. The assessee objected to action under Section 147/148 but the objection was overruled by the Income-tax Officer.

(3.)THE assessee appealed to the AAC, Agra. It was contended before the learned AAC that there was no failure on the part of the assessee to furnish correct particulars of income and hence initiation of action under Section 147(a) was invalid. It was also contended that the Commissioner while granting sanction for the initiation of action under Section 147/148 had not applied his mind and, therefore, the Income-tax Officer's action was bad in law. THEse contentions were negatived by the learned Appellate Asstt. Commissioner and consequently the appeals were dismissed.


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