Shamshad Khan Vs. Assistant Commissioner of Income-tax [2017] 82 35 (Delhi)

Section 69A, read with sections 147 and 151, of the Income-tax Act, 1961 - Unexplained moneys (Donations) - Assessment year 2010-11 - Assessee-donor made donation to educational institution and such donation amount was duly accounted and disclosed in its return - After four years, revenue issued impugned notice to reopen assessment on ground that recipient of donation had also offered this unaccounted money for taxation meaning that assessee too had undisclosed income that had escaped assessment - Whether since, Assessing Officer had not examined return filed by assessee-donor, which, if he had examined, would reveal that assessee had sufficient opening balance in bank account as also sufficient withdrawals therefrom substantiating donation made, impugned notice for reassessment was without application of mind - Held, yes [Para 10] [In favour of assessee]