GOVERNMENT OF INDIA

MINISTRY OF FINANCE
INCOME TAX DEPARTMENT
OFFICE OF THE INCOME TAX OFFICER
WARD 25(1), KOLKATA/

To,
HARIPADA MONDAL
C/O KANAI MONDAL VILL TONA , PO POLERHAT 2
KASHIPUR
24 PGS S 700135 , West Bengal
*ITBA100076329231*

India

PAN: A.Y: Dated: DIN & Notice No:

CBWPM7913D 2020-21 12/03/2024 ITBA/AST/F/148A/2023-24/1062480016(1)

Name of the assessee HARIPADA MONDAL

Address of the assessee C/O KANAI MONDAL VILL TONA , PO POLERHAT

2 KASHIPUR
24 PGS S 700135 , West Bengal
India
Email of the assessee advocatepalashmukherjee90@gmail.com

Resident/ Not Ordinarily Resident/ Non-Resident Resident

Date of order 12/03/2024

Name and Designation of Specified Authority AMLAN TRIPATHY

PCIT, Kolkata-9

Specified Authority approval date 12/03/2024

Order under clause (d) of section 148A of the Income-tax Act,1961

.
.
In the case of the assessee, specific information was flagged as per Risk Management
Strategy (RMS) formulated by the CBDT, New Delhi through INSIGHT Portal under the head
High Risk Non-filer cases. As per information available on records, the assessee had carried
out following significant financial transactions during the F.Y.2019-20, relevant to the
assessment year 2020-21, but the assesseedid not file any return of income showing the
transactions.

Information Information description Source Amount

Note: If digitally signed, the date of digital signature may be taken as date of document.
,AAYAKAR BHAWAN, DAKSHIN 2, GARIAHAT ROAD, KOLKATA, KOLKATA, West Bengal, 700068
Email: KOLKATA.ITO25.1@INCOMETAX.GOV.IN,

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.
 CBWPM7913D- HARIPADA MONDAL
A.Y. 2020-21
ITBA/AST/F/148A/2023-24/1062480016(1)

Code involved (in Rs.

SFT -003 Cash withdrawals STATE BANK OF INDIA 2,05,00,000/-

(PAN-AAACS8577K)

A/c. No.37941494144

TDS-194N Cash withdrawals 80,81,000/-

2,85,81,000/-

1. It is seen from the above information that the assessee entered into financial
transactions of value of Rs. 2,85,81,000/-during the financial year 2019-20 relevant to
the assessment year 2020-21, but no return of income has been filed by the
assessee.
2. On perusal and analysis of above information available in INSIGHT under the category
of High Risk Non-filer cases it is seen that the assesseehad made cash transactions
to the tune of Rs.2,85,81,000/-in the bank accounts at STATE BANK OF INDIA during
the F.Y.2019-20 relevant to the A.Y.2020-21. But the assessee did not file return of
income, which suggests that income chargeable to tax has escaped assessment
amounting to Rs. 2,85,81,000/-in A.Y.2020-21.
3. In this regard, a show cause notice u/s.148A(b) dated 20.02.2024 was issued to the
assessee providing him an opportunity to show cause as to why notice u/s.148
of the I.T. Act, 1961 should not be issued. The case was fixed on 04.03.2024. But
the assessee did not respond to the show cause notice u/s.148A(b).
4. On close examination of the information, it is seen that the assessee had made
substantial transactions amounting to Rs. 2,85,81,000/-during the financial year 2019-
20 relevant to the assessment year 2020-21 and did not file return of income,
therefore, the said amount escaped from assessment.
5. In view of the above facts and information, I have reason to believe that the income
of Rs. 2,85,81,000/-as mentioned above during the F.Y. 2019-20 relevant to
the A.Y.2020-21 has escaped assessment within the meaning given in Sec.147 of
the Income Tax Act, 1961.
6. In this connection, it may be mentioned here that The constitutional Writ Jurisdiction
Bench of the Hon’ble High Court at Calcutta vide the judgement dated 13/3/2023 in
the case of Ajay Kumar Gupta vs. Union of India and Ors. In WPO/187/2023 has
decided that :

“an order under Section 148A(d) of the Income Tax Act, 1961 is not a final
assessment order nor it is a demand and petitioner still has ample scope in course of
proceedings subsequent to issuance of notice under section 148 of the Act after the

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 CBWPM7913D- HARIPADA MONDAL
A.Y. 2020-21
ITBA/AST/F/148A/2023-24/1062480016(1)

order under section 148A(d) of the Act to make out a case before the Assessing
Officer for dropping the reassessment proceedings.”

7.Therefore, I am satisfied that the case of Haripada Mondalfor A.Y. 2020-21 is a fit
case for issuing of notice u/s.148 of the Income Tax Act, 1961 .

8. The order u/s.148A(d) of the Act, 1961 is passed with the prior approval of the
Learned Principal Commissioner of Income Tax -9, Kolkata.

SIDDHARTHA DAS
WARD 25(1), KOLKATA/

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Signer: SIDDHARTHA DAS
Date: 12 March 2024 17:34
Location: WEST BENGAL, India
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