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2024 (4) TMI 599 - AT - Income TaxEx-parte order passed by CIT - Revision u/s 263 - no representation on behalf of the assessee in respect of the notice issued by him - DR placed on record the assessment order passed by the AO in pursuance to the direction of Ld.Pr.CIT - HELD THAT:- DR for the Revenue and perused the material available on record and gone through the orders of the authorities below. It is brought to our notice that the assessment has already been passed by the Revenue in pursuance to the direction of Ld. Pr.CIT. From the assessment order, it is transpired that there was no compliance by the assessee. Further, it is noted that the original assessment order dated 21.10.2016 which has been revised, does not disclose any inquiry conducted by the AO except he accepted the documents filed by assessee. In the absence of any verification by the AO by making inquiry, we do not see any reason to interfere in the finding of Ld.Pr.CIT. Under these identical facts in the case of Rajmandir Estates (P.) Ltd. [2017 (1) TMI 774 - SC ORDER] has approved the action of Ld.Pr.CIT. Therefore, respectfully following the same, the grounds raised by the assessee are dismissed.
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