9911796707
TMI Blog2024 (7) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances of the present case, the action of the authorities below in ex-parte framing assessment without providing the appellant an opportunity of presenting his side is legally sustainable in the eyes of law? (ii) Whether in the facts and circumstances of the present case, the action of the authorities below in holding the assessment made by the AO is in violation of Section 145 of the Income Tax Act? (iii) Whether in the facts and circumstances of the present case the impugned order A-1 to A-3 are legally sustainable in the eyes of law?" 2. Learned counsel for the appellant submits that there was no occasion for the authority to pass an ex-parte order and make an ex-parte framing assessment without providing fair and proper opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or scrutiny and first notice under Section 143 (2) of the IT Act was issued to the petitioner on 02.03.2005 for 21.03.2005, another notice was issued on 19th April, 2005 and thirdly, notice under Sections 143 (2) and 142 (1) of the IT Act alongwith questionnaire was issued on 22.06.2006 for 17.07.2006. It was also noticed from the record that the assessee had admitted the service of notice upon him and he, therefore, observed that the notice had been properly served upon the assessee. Instead of thereto, he had chosen not to appear in terms of the notices. 6. The contention of the learned counsel for the revenue that the assessee had submitted wrongfully and that no notices were ever served upon him. In fact, the assessee was represented b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (2A) of that section, or (c) having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143, the Assessing Officer, after taking into account all relevant material which the Assessing Officer has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the total income or loss to the best of his judgment and determine the sum payable by the assesse on the basis of such assessment: Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment: Provided fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
