2017 (12) TMI 67

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....ant(s): Mr. Zoheb Hossain, Sr. Standing Counsel. For the Respondent(s): Ms. Monika Ghai and Mr. Shyamalima Burah, Advs.   S. RAVINDRA BHAT, J. (OPEN COURT)   1. The Revenue is aggrieved by the findings of the ITAT for AY 2007-08 which upheld the CIT(A)'s decision.   2. The facts of the case are that the assessee had filed its returns on 30.03.2007 declaring an income of Rs. 36,....

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....which was adjourned to 08.04.2009.   4. Subsequently, according to the assessment order, subsequent notice was issued and the matter was fixed for hearing on 12.11.2009. As the assessee was not represented on the date of hearing, the AO completed the assessment making certain additions - based upon disallowance in respect of salaries paid, web designing expenses, share application money and ....

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....te - at a later stage after its representations were obtained in the proceedings. In these circumstances, the deletion directed by the ITAT as was urged; is untenable. 7. The findings of the lower authorities especially ITAT, in the opinion of the Court, does not call for any interference. So far as the findings with respect to notice under Section 143(2) is concerned, the ITAT has considered the....