Validity of reopening of assessment - the assessee cannot be ...

Income Tax

July 25, 2022

Validity of reopening of assessment - the assessee cannot be allowed to take the benefit of plea of no service of notice u/s 148 of the Act when even as per the various documents filed before us, the assessee was having three addresses - As sympathetic view of the fact that the assessee is an elderly warwidow, who might have been put to disadvantage by some unscrupulous elements behind her back, and also keeping in mind the principle of natural justice, we are of the considered opinion that even though we have upheld the findings of the Ld. CIT(A) regarding service of notice u/s 148 of the Act, in the interest of substantial justice, the assessee should be given another opportunity to explain the entire transaction and establish with proof her contention regarding non-taxability of the same before the Ld. CIT(A). - AT

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