Court :
ITAT New Delhi
Brief :
The present appeal has been fi led by the assessee against the order of the ld. CIT(A), Muzaffarnagar, dated 25.01.2017.
Citation :
ITA No. 1532/Del/2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘E’, NEW DELHI
Before Sh. Kuldip Singh, Judicial Member
Dr. B. R. R. Kumar, Accountant Member
(Through Video Conferencing)
ITA No. 1532/Del/2017 : Asstt. Year : 2009-10
Narendra Kumar Gill,
C/o Shri N.K. Arora, Adv.,
219, Civil Line South,
Muzaffarnagar
(APPELLANT)
Vs
Income Tax Officer,
Ward-2(1),
Muzaffarnagar
(RESPONDENT)
PAN No. ACVPG8013G
Assessee by : Sh. Prem Lata Bansal, Sr. Adv.
Revenue by : Ms. Rakhi Vimal, Sr. DR
Date of Hearing: 23.11.2020 Date of Pronouncement: 22.12.2020
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been fi led by the assessee against the order of the ld. CIT(A), Muzaffarnagar, dated 25.01.2017.
2. Fol lowing grounds have been raised by the assessee:
“1. That the learned CIT(A) has grossly erred both in law and on facts in upholding the reassessment proceedings and confirming the additions so made by the Ld. Assessing Off icer by disal lowing the capital gains as claimed by the assessee. The addition made therein has been made with preconceived notions and such impugned order is without jurisdiction, l iable to be quashed, as such.
2. That the impugned order so passed by the learned CIT(A) is bad in law as it is devoid of the acknowledgment of the fact that no val id notice u/s 148 of the Act was issued to the assessee prior to culmination of the reassessment proceedings and as such, the assessment so made is l iable to be quashed.
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