https://www.taxtmi.com/caselaws?id=420085 The Tribunal upheld the additions made by the Assessing Officer and confirmed by the ld. CIT(A) in a case involving a Non-resident Indian. The reassessment under section 147 of the Act was deemed valid due to information on property sale. The addition of long-term capital gain was upheld based on the Departmental Valuation Officer's report. Claims regarding lack of opportunity for a hearing and other grounds raised by the appellant were dismissed for lack of evidence. The Tribunal found no new evidence to support claims of improper appreciation of facts by lower authorities, resulting in the dismissal of the appeal. en-us Tue, 01 Mar 2022 00:00:00 +0530 Sat, 26 Mar 2022 09:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420085 The Tribunal upheld the additions made by the Assessing Officer and confirmed by the ld. CIT(A) in a case involving a Non-resident Indian. The reassessment under section 147 of the Act was deemed valid due to information on property sale. The addition of long-term capital gain was upheld based on the Departmental Valuation Officer's report. Claims regarding lack of opportunity for a hearing and other grounds raised by the appellant were dismissed for lack of evidence. The Tribunal found no new evidence to support claims of improper appreciation of facts by lower authorities, resulting in the dismissal of the appeal. Case-Laws Income Tax Tue, 01 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420085