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2019 (5) TMI 9 - AT - Income TaxDefective return - N.P. determination - assessee declared presumptive income less than 8% of gross receipt declared in the return of income - as argued proceedings u/s. 143(3) of the Act is void since the return was declared defective - case was selected for scrutiny by CASS - HELD THAT:- Assessee has appointed a new AR in First Appeal and no effort has been made to either produce the AR who filed the return nor any affidavit or even a confirmation of the previous AR has been filed to corroborate the error that was apparently committed by him. However, before the Ld. CIT(A) a technical ground was raised that the proceedings u/s. 143(3) of the Act is void since the return was declared defective - no such plea was taken during the assessment proceedings in which the assessee not only participated but even his statement was recorded. It is also to be noted that the case was selected for scrutiny by CASS which is computer based selection and not manual selection of the cases for scrutiny. So, the plea of the AR that the return was defective does not have any basis. In the absence of any third party evidence in the form of confirmation or admission by the original counsel who filed the return with regard to the error attributed to him, the affidavit of the assessee filed at the time of assessment whose unsigned and unverified extract has been filed before the CIT(A), has very little evidentiary value as it does not corroborate the version of the assessee. CIT(A) has rightly held that no sufficient evidence was brought on record to interfere the findings of the AO in the assessment order, which does not need any interference on our part. - Decided against assessee.
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