GOVERNMENT OF INDIA

MINISTRY OF FINANCE
INCOME TAX DEPARTMENT
OFFICE OF THE PRINCIPAL
COMMISSIONER OF INCOME TAX
PCIT, Dehradun

Approval u/s 151 of the IT Act, 1961

PAN: Assessment Year: Date: DIN:

FNNPD2173N 2020-21 19/03/2024 ITBA/AST/S/118/2023-24/1062893619(1)
*ITBA100077033774*

1. Name of the assesse RAJESH DEVI

2. Address and e-mail of the assessee 47,SALEMPUR, , ,MUZAFFARNAGR /
SAINIJITANDRA950@GMAIL.COM
3. PAN FNNPD2173N
4. Status Individual
5. Circle/ Ward/ Range/ CIT Charge WARD 3 (2)(4) MZR/ / RANGE 1(1) MUZAFFAR
NAGAR / PCIT, Dehradun
6. Assessment year 2020-21
7. The quantum of income which has escaped 2200000
assessment
8. Approval needed for Order u/s 148A(d) required for issuance of notice
u/s 148
9. Time limit for current proceedings covered u/s 149(1)(a) - for 3 years
under
10. Limitation date for issuance of notice u/s 148 31/03/2024
11. Whether the show cause notice u/s 148A(b) Yes
contains the details of the information, as per
explanation-1 of Section 148.
12. (i) Enquiry conducted (if any), u/s 148A(a) Yes / 08-JAN-24
(ii) Whether the show cause notice u/s 148A Yes
(b) contains the details of results of enquiry
conducted 148A (a).
13. Date of issue of show cause notice to 01-MAR-24
assessee u/s 148A(b)
14. Date by which assessee was required to 08-MAR-24
submit reply to show cause notice u/s 148A(b)
or the final extended date
15. Whether any reply received from assessee u/s No
148A(b)?
16. Whether personal hearing requested by No
assessee
17. Whether the provision of Sec, 150(1) are
applicable.
18. Reasons for the belief that income has Refer Order u/s 148A(d) for details
escaped assessment.
19. Recommendations of the Additional/ Joint CIT Remarks: As per the information available on
Insight portal, the assessee has purchased
immovable property for Rs. 22,00,000/-.
A notice u/s 148A(b) of the I.T. Act was issued on

,AAYKAR BHAWAN, 13-A SUBHASH ROAD, DEHRADUN, Uttarakhand, 248001

Email: DEHRADUN.PCIT@INCOMETAX.GOV.IN, Office Phone:800/544-6912

Note:- The website address of the e-filing portal has been changed from www.incometaxindiaefiling.gov.in to www.incometax.gov.in.
* DIN- Document identification No.

20. Recommendations of the CIT/PCIT (where
CCIT/PCCIT is the specified authority)
21. Recommendations of the CCIT (where PCCIT
is the specified authority)
22. Reasons for according approval/ rejection by
the specified authority to order u/s 148A(d)
AND/OR issuance of notice under section 148
of the Income Tax Act, 1961?
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FNNPD2173N- RAJESH DEVI
A.Y. 2020-21
ITBA/AST/S/118/2023-24/1062893619(1)
01.03.2024 fixing the date for compliance on
08.03.2024. The assessee did not file any reply.
In the absence of explanation/clarification and
supporting documents, the source of investment
remains unexplained.
Based on above facts and circumstances, the
income chargeable to tax amounting to Rs.
22,00,000/- has escaped assessment in this case
for A.Y. 2020-21. Accordingly, the case is a fit
case for issuance of notice u/s 148 of the Act for
relevant A.Y.
Name: RAJEEV KUMAR SINGH
Designation: RANGE 1(1) MUZAFFAR NAGAR
Date: 18/03/2024
Remarks: N/A
Name: N/A
Designation: N/A
Date:
Remarks: N/A
Name: N/A
Designation: N/A
Date:
Remarks: As per information, the assessee has
purchased immovable property at Rs.22,00,000/-
during the year but had not filed ITR.
The JAO has reported that assessee has not
submitted any reply to notice u/s 148A(b). In
absence of any explanation and relevant
evidence, income chargeable to tax amounting to
Rs.22,00,000/- has escaped assessment. Hence,
this is a fit case for issuing notice u/s 148
Name: RAM MOHAN TIWARI
Designation: PCIT, Dehradun
Date: 19/03/2024
 FNNPD2173N- RAJESH DEVI
A.Y. 2020-21
ITBA/AST/S/118/2023-24/1062893619(1)

ANNEXURE

This office has received information under the category “RMS- Non Filing of
Return - PAN Cases” on Insight Portal. The contents of Information reveal that the
assessee has made the following transactions during financial year 2019-20 (A.Y.
2020-21) :-

S. No Information description Information Source Information value

1 Purchase of immovable property Sub Registrar First 22,00,000/-

Muzaffarnagar

The assessee has not filed his ITR for the year under consideration.

The above information available with the Assessing Officer suggests that the
income of Rs. 22,00,000/- chargeable to tax has escaped assessment for A.Y. 2020-
21.

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