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2022 (2) TMI 341 - AT - Income TaxAssessment of trust - Disallowance of 25% addition of expenses of the audited accounts - Assessment completed under scrutiny assessment and orders under section 143(3) passed - assessee was taken up for complete scrutiny on the ground of large profits or gain from business or profession in the case of trust - HELD THAT:- During the assessment proceedings one Shri Ram Kumar Gupta, CA/AR of the Trust appeared and filed written submission. It was recorded by the Assessing Officer that the assessee had been non-cooperative and there was no effective representation on behalf of the assessee and due to non-cooperation of assessee assessment for assessment year 2013-14 was also completed u/s 143(3)/144. From the finding of the authorities below it can be inferred that the assessee did not file requisite details as called for except certain details. In the absence of the requisite details, supporting the claim of the assessee, no reason to interfere into the decision of the authorities below. The grounds raised in the appeal are dismissed.
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