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2014 (8) TMI 634 - HC - Income TaxDemand made by revenue through ex-parte order u/s 144 – Failure to produce documentary evidence – Held that:- The AO framed an ex parte assessment u/s 144 of the Act as the assessee had failed to respond in spite of repeated notices – the AO disallowed the agricultural income for want of proof and assessed the income from business - in spite of numerous opportunities having been provided to the assessee by the AO, the assessee had failed to produce any documentary evidence with regard to proof of agricultural land and sale of agricultural produce in order to substantiate his claim that the income was agricultural income - the claim of the assessee cannot be accepted. Doctrine of merger - Revision petition u/s 264 and appeal u/s 250 – Held that:- CIT(A) dismissed the appeal as not maintainable - once the petitioner had taken recourse to revisional remedy u/s 264 of the Act and after the rejection of the petition, it was not open to have fallen back on statutory remedy of appeal under the Act – Relying upon Orissa Rural Housing Development Corporation Ltd. v. Asst. CIT [2011 (12) TMI 230 - ORISSA HIGH COURT] - Applying the doctrine of merger, it was held that the assessee was precluded from approaching the appellate court u/s 246/246A of the Act against the assessment order – assessee was unable to justify that when the assessee has already invoked the revisional jurisdiction u/s 264 of the Act as the order of the AO had merged into the order of the revisional authority, how appeal u/s 250(6) was maintainable before the CIT(A) – Decided against Assessee.
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