https://www.taxtmi.com/caselaws?id=459077 The ITAT Cuttack dismissed the assessee's challenge to the validity of the assessment order under section 143(3), finding no proof of lack of jurisdiction or improper scrutiny selection. The tribunal upheld the disallowance of advances for school building construction, as the assessee failed to provide evidence of actual construction or statutory approvals, with ambiguity surrounding the transaction. However, the ITAT allowed the appeal regarding income enhancement by CIT(A), ruling that enhancing assessment without issuing show cause notice violated principles of natural justice, as information collected was used against the assessee without providing reasonable opportunity to defend. en-us Wed, 11 Oct 2017 00:00:00 +0530 Thu, 28 Nov 2024 19:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459077 The ITAT Cuttack dismissed the assessee's challenge to the validity of the assessment order under section 143(3), finding no proof of lack of jurisdiction or improper scrutiny selection. The tribunal upheld the disallowance of advances for school building construction, as the assessee failed to provide evidence of actual construction or statutory approvals, with ambiguity surrounding the transaction. However, the ITAT allowed the appeal regarding income enhancement by CIT(A), ruling that enhancing assessment without issuing show cause notice violated principles of natural justice, as information collected was used against the assessee without providing reasonable opportunity to defend. Case-Laws Income Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459077