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ITAT dismissed the assessee's appeal challenging reopening of assessment and additions under section 68. The assessee failed to file income tax return and accounts filed were found unsatisfactory by the Assessing Officer. The assessee did not specifically challenge additions under section 68 and provided no details regarding business turnover, sales, purchases, or expenses before either the Commissioner of Income Tax (Appeals) or ITAT. The tribunal found no fault in the AO's assumption of jurisdiction. Since no return was filed in response to notice under section 148, the AO correctly passed assessment order under section 144. The appeal was dismissed as the primary grounds challenging jurisdictional assumption failed.
ITAT dismissed the assessee's appeal challenging reopening of assessment and additions under section 68. The assessee failed to file income tax return and accounts filed were found unsatisfactory by the Assessing Officer. The assessee did not specifically challenge additions under section 68 and provided no details regarding business turnover, sales, purchases, or expenses before either the Commissioner of Income Tax (Appeals) or ITAT. The tribunal found no fault in the AO's assumption of jurisdiction. Since no return was filed in response to notice under section 148, the AO correctly passed assessment order under section 144. The appeal was dismissed as the primary grounds challenging jurisdictional assumption failed.
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