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TMI Blog2025 (5) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order u/s 147 r.w.s. 144 of the Act, dated 31.12.2016. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "1. The Learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in issuing notice u/s 148 of the Act, which is illegal and bad in law and hence the same should be quashed and the reassessment made on the basis of the same is required to be cancelled. 2. The Learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in issuing notice u/s 148 of the Act, with wrong PAN and address which is illegal and bad in law and hence the same should be quashed and the reassessment made on the basis of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) has erred in confirming the action of the Assessing Officer in passing the ex parte order ignoring the fact that the A.O. was informed that the jurisdiction vests with the L.T.O. Ward-2(1)(3), Ahmedabad and the reassessment proceedings were under progress with him at the relevant time. 8. The Learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in completing the reassessment behind the back of the assessee and without providing copy of the statements, material etc, relied upon by him hence the same being against the principles of natural justice and law requires to be cancelled. 9. The Learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le assessing the income for A.Yr..2007-08 i. e. year of receipt. 14. The Appellant craves leave to add, alter, amend or modify any of the grounds of appeal on or before the date of hearing of appeal." 3. Brief facts of the case are that the assessee company filed its return of income for the AY 2009-10 on 29.09.2009 showing total income of Rs. 24,685/-. Subsequently, information was received from the office of the Investigation Wing of the Income Tax Dept, Ahmedabad, that the assessee had received an amount of Rs. 1,18,25,000/- as share premium from M/s. Bhoomidev Credit Corporation Ltd. during AY 2009-10. Based on the above facts, the Assessing Officer (hereinafter referred to as Ld. 'AO') reopened the case of the assessee u/s 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it necessary to interfere in the findings of the Ld. A.O which accordingly stand confirmed. Ground No. 13 relates to the claim of the appellant to add, alter or modify the grounds appeal. As no such claim has been made by the appellant or the Ld A.R, there is no occasion adjudicate in the matter. In the final result, appeal filed by the appellant is treated as "dismissed"." 4. Aggrieved with the order of the Ld. CIT(A) the assessee has filed the appeal before this Tribunal. 5. Rival submissions were heard and the record and the submissions made have been examined. The Ld. DR relied upon the order of the Ld. CIT(A) and requested that the same may be upheld. 6. During the course of appeal before us, it was submitted by the Ld. AR that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was required to be filed. Our attention was drawn to page 8 of the paper book being the notice issued by the ITO, Ward-2(1)(3), Ahmedabad at the assessee's address at Ahmedabad and this notice was issued on 30.03.2016 while the notice issued by the Assessing Officer of Kolkata was issued on 31.03.2016. At page 14 of the paper book, the order u/s 143(3) of the Act dated 31.08.2016 passed by the Assessing Officer of Ahmedabad has been enclosed whereas the order u/s 143(3) of the Act passed by the Assessing Officer of Kolkata dated 31.12.2016, which is subsequent to the order passed by the Assessing Officer who is said to hold the correct jurisdiction over the assessee. Our attention was drawn to page 23 of the paper book that there were ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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