2017 (2) TMI 29

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....udicial Member This assessee's appeal for assessment year 2006-07 arises against the CIT(A)-XIV, Ahmedabad's order dated 20.08.2013, in appeal no. CIT(A) XIV/AC Cir.7/132/2012-13 in proceedings under section 143(3) of the Income Tax Act, 1961; in short "the Act". 2. The assessee's two folded substantive ground challenge validity of reopening followed by correctness of the impugned long term capi....

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....llate proceedings. 4. The assessee continues her submissions in the course of hearing before us. She takes us to the lower appellate order dismissing her appeal mainly on the ground that neither she objected to the reopening nor is there any locus for her to file the instant appeal since her returned income in furtherance to Section 148 notice stood accepted followed by payment of taxes. The asse....

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....dify his or her stand. Learned co-ordinate bench is of the view that an assessee can always seek to prove that the income declared earlier was not taxable. We draw support therefrom to reject Revenue's above contention of non maintainability of the instant assessee's appeal. We therefore remit the assessee's latter substantive ground as well back to the CIT(A) to decide afresh as to whether her la....