TMI Blog2021 (7) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that both the assessment as well as first appeal are decided ex parte, we deem it proper to remand the assessment to the file of the Assessing Officer for de novo consideration in accordance with law. However, the validity of the notice u/s. 148 which has already been decided by the Assessing Officer shall not be reconsidered. Assessee's appeal is partly allowed. - I.T.A. No. 574/Hyd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved that the assessee had not filed any Return of Income in response to the notice u/s. 148 and therefore, a Notice u/s. 142(1) was issued requiring the assessee to file his Return of Income. In response to the same, the assessee filed a letter dt. 16.11.2018 objecting to the reopening. The assessee's objections were rejected vide order dt. 22.11.2018 and thereafter, since the assessee did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The learned Commissioner of Income-Tax (Appeals) ought to have considered the fact that the notice u/s. 148 was not properly prepared and not properly served on the appellant and that consequently the assessment is bad in law. 4. The learned Commissioner of Income-Tax (Appeals) ought to have seen that the notice u/s. 147 is invalid. 5. The learned Commissioner of Income-Tax (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner of Income-Tax (Appeals) erred in confirming levy of interest u/s. 234B of the I.T Act. 3. The ld. AR submitted that while computing the cost of acquisition of the property, the Assessing Officer and CIT(A) have not considered the registration charges also as part of cost of acquisition for determining the capital gain. He has submitted that the claim of exemption u/s. 54 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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