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2022 (12) TMI 787 - ITAT CHANDIGARHReopening of assessment u/s 147 - issue not been agitated before the CIT(A) - HELD THAT:- Copy of Form No. 35 available on record has been seen. Hence, no finding of the First Appellate Authority is available on the issue. We find from the record that before us despite providing more than adequate opportunities to the assessee, no attempt has been made to show how the ground is maintainable and allowable. Nothing has been placed before us to show that the assessment was bad in law. Accordingly, ground No. 2 considering the record available is dismissed. Unexplained addition u/s 68 - HELD THAT:- Since nothing has been placed before us to rebut the finding on fact or address the issue on facts for want of submission and supporting evidences, the additions sustained by the CIT(A) are upheld. - Decided against assessee.
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