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2022 (3) TMI 1123 - AT - Income TaxReopening of assessment u/s 147 - received information regarding the sale of property from DDIT (Inv.)-III, Surat, through ITO, Ward-1 as the assessee was identified as non-filer in the ITD system - HELD THAT:- We have considered the submission of ld. Sr. DR for the Revenue, the order of lower authorities and the statement of fact mentioned in Form 35 filed before ld. CIT(A). AO that made addition of long term capital gain on the basis of valuation report of DVO and held that the assessee has earned long term capital gain. CIT(A) confirmed the action of the Assessing Officer by taking view that DVO is a technical person and valued the property after taking considering various facts and circumstances of the case. Before us neither the assessee has come forward nor filed any submissions or any documentary evidence to substantiate the various grounds of appeal. In absence of any evidence we are unable to deviate from the order of lower authorities which we affirm. Appeal of the Assessee is dismissed.
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