https://www.taxtmi.com/caselaws?id=434232 The appeal challenging the Assessing Officer's actions under section 147, including the addition made under section 69C, and the right to add further grounds of appeal was dismissed. The appellant's objections to the initiation of action under section 147 and service of notice under section 148 were not upheld. Discrepancies in the assessment year mentioned in the notice and actual assessment year were deemed insufficient to render the actions illegal. The appellant's contentions regarding unexplained expenses under section 69C were rejected, with the court upholding the CIT(A)'s decision to tax the expenses. Additionally, the appellant's plea for consideration of additional grounds of appeal was denied, resulting in the dismissal of the appeal. en-us Wed, 15 Feb 2023 00:00:00 +0530 Sun, 19 Feb 2023 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434232 The appeal challenging the Assessing Officer's actions under section 147, including the addition made under section 69C, and the right to add further grounds of appeal was dismissed. The appellant's objections to the initiation of action under section 147 and service of notice under section 148 were not upheld. Discrepancies in the assessment year mentioned in the notice and actual assessment year were deemed insufficient to render the actions illegal. The appellant's contentions regarding unexplained expenses under section 69C were rejected, with the court upholding the CIT(A)'s decision to tax the expenses. Additionally, the appellant's plea for consideration of additional grounds of appeal was denied, resulting in the dismissal of the appeal. Case-Laws Income Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434232