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2021 (2) TMI 170 - AT - Income TaxValidity of reopening of assessment u/s 147 - As argued by assessee that no notice u/s 148 was served upon the assessee - HELD THAT:-Since the issue of service of notice dated 11.11.2016 have already been considered by the Tribunal vide order dated 14.12.2017 and 16.11.2018 and the contentions of the Revenue have already been accepted that notice dated 11.11.2016 u/s 142(1) read with show-cause notice u/s 144 containing the notice u/s 148 of the Act was duly served upon the assessee through speed post, therefore, the issue stands finally settled by order of the Tribunal dated 16.11.2018 and, as such, the subsequent Bench would not be sitting in appeal against the order dated 16.11.2018 passed by the SMC Bench. The issue of service of notice u/s 148 has thus, already reached the finality and, as such, there is no need of interference in the findings of the Tribunal in the order dated 16.11.2018. The contention of Ld. Counsel for assessee is thus, devoid of merit and is, accordingly, rejected Addition as cash deposited in the bank account of the assessee - HELD THAT:- The assessee did not appear before AO and no source of cash deposits in bank account has been explained through any evidence. Though the assessee appeared before Ld. CIT(A) but no steps have been taken for making a request for admission of the additional evidences. The assessee merely contended that source of the cash deposits in the bank account of assessee is sale proceeds on selling the agricultural land for which no evidence or material were produced before the Ld. CIT(A). The assessee has also not produced any evidence before me to contradict the findings of fact recorded by the authorities below. In absence of any evidence on record and in absence of any argument advanced by Ld. Counsel for assessee during the course of hearing, no interference is required in the orders of authorities below. - Decided against assessee. No addition can be made in view of the judgment in the case of CIT vs. Intezar Ali [2013 (8) TMI 704 - ALLAHABAD HIGH COURT] as not considered by the Ld. CIT(A) - HELD THAT:- The order of the Ld. CIT(A) shows that Ld. CIT(A) has considered this decision in the impugned order and did not find the same to be applicable in the case of the assessee, therefore, no fault could be found with the order of the Ld. CIT(A) because assessee did not led any evidence before the authorities below. Assessee's this ground is also dismissed.
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