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2022 (5) TMI 275 - AT - Income TaxReopening of assessment u/s 147 - HELD THAT:- Assessment was reopened on the basis of the information available with the Assessing Officer regarding concealment of income by the assessee. He, therefore, submitted that reopening is justified under the facts and circumstances of the present case. The assessee has not provided any supporting evidence in respect of the ground taken by the assessee. Therefore, in the absence of any supporting evidence,we do not see any reason to interfere in the finding of CIT(A). Ground is dismissed. Non-providing opportunity to the assessee before transferring the jurisdiction by the Assessing Officer from Ward 1(1) Noida to Circle 71(1), New Delhi - HELD THAT:- The assessee has not filed any evidence in support of the allegation that he was not given opportunity before transfer of jurisdiction u/s.127 of the Act. In the absence of such evidence I do not see any merit in the ground raised by the assessee. Accordingly, ground no. 3 is dismissed. Issuance of notice u/s. 143(2) before filing of return of income in response to the notice u/s. 148 - HELD THAT:- Assessing Officer in the assessment order has categorically stated that Shri R.K. Tayal, CA and AR of the assessee attended the assessment proceedings and filed copy of ITR and thereafter statutory notice u/s. 143(2) of the Act was issued on 13.9.2017. Hence, this ground is devoid of any merit and stands rejected accordingly.
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