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2020 (10) TMI 1185 - AT - Income TaxValidity of reopening of the assessment - information received by the ITO Ward-2, Bharatpur that during the search and seizure operation under section 132(1) - jurisdiction of the AO - development of the Revenue Residency Scheme and allotment of the plots to the members - HELD THAT:- No substance in the objection raised by the assessee regarding validity of reopening of the assessment. As regards the jurisdiction of the AO who issued the notice under section 148, it is not in dispute that the ITO Ward-2 Bharatpur received the information and issued notice under section 148 was having territorial jurisdiction over the assessee. However, only after the assessee filed the return of income revealing her status as Salaried Person, the case of the assessee was transferred to the ITO Ward-3, Bharatpur who was having jurisdiction over the salaried assessees. No error or illegality in the initiation of proceedings under section 148 by ITO Ward-2, Bharatpur. Non disposal of the objection against the notice under section 148 - Only a reply to notice issued by the AO dated 30.09.2016 and not the objections against the notice issued under section 148 dated 30.03.2016. Even otherwise, this letter was filed by the assessee at the fag end of the assessment proceedings as the assessment order was finally passed on 3rd November, 2016. Therefore, this letter cannot be considered as an objection against the notice issued under section 148 of the Act. Hence in the absence of any objection raised by the assessee, there is no question of disposal of the same by the AO. Accordingly, there is no merit or substance in ground no. 2 of the assessee’s appeal. Addition on account of On Money paid by the assessee - addition made on the basis of the statement of 3rd party - HELD THAT:- A/R has given an evasive reply that those were not given to the assessee by the society. Thus in the absence of any contrary material, the facts brought on record by the AO which were duly supported and established by the seized material as well as the facts explained by Shri Madan Mohan Gupta in his statement cannot be disputed. Assessee has not produced any documentary evidence to controvert the seized material and statement of Shri Madan Mohan Gupta. Accordingly, we do not find any error or illegality in the impugned order of the ld. CIT (A) confirming the addition - Decided against assessee.
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