2011 (2) TMI 1512

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....Judicial Member) This appeal filed by the assessee is against the order dated 25.07.2008 passed by the Learned Commissioner of Income Tax (Appeals)-II, Surat for the assessment year 2003-2004. 2. Various grounds raised by the assessee are as under: "1. On the facts and in the circumstances of the case as well as law on the sub- ject, the ld. CIT(A), Surat has erred in confirming the addition o....

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....of assessment under section 147 read with section 148 of the I.T. Act, 1961. He submitted that this is factually incorrect. In support of this, Counsel of the assessee, Shri Anil K. Shah, filed an affidavit wherein, on oath, he declared that during the personal hearing, he had contested the initiation and validity of proceedings under section 147 and the consequent issue of notice under section 14....

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....e ground no.2 challenging the reopening of assessment under section 148 needs verification at the end of the Learned Commissioner of Income Tax(Appeals). He further submitted that instead of filing the appeal, the assessee should have filed an application under section 154 before the Assessing Officer. Since no application under section 154 has been filed, this ground be rejected. 4. Having heard....

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.... ground in detail and produced judicial pronouncements in support of my arguments but to any great surprise, The Learned Commissioner of Income Tax(Appeals) has stated that AR is not keen to press this ground or has no substantive argument against the action taken by the AO and he dismissed my appeal. I reiterate that I had vehemently argued the validity of the proceedings under section 147 of T....