2018 (5) TMI 998

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....om the order of the ld. CIT(A) - 1, Noida vide order dated 30.05.2017 for A.Y. 2009-10. 2. The assessee has raised the as many as 14 grounds of appeal pertaining to sole issue being proceedings initiated u/s 147 of the Income-tax Act, 1961 [hereinafter referred to as 'the Act' for short] and making addition on account of purchase of flat. 3. The brief facts of the case as emanating f....

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....igate the cases of genuine hardships the onus has been cast upon the claimant who advances the claim that while the value accepted by him before the stamp duty authorities was much higher the actual value of the property sold was much lower. In the instant case the appellant has not discharged the onus cast by law upon it. That being the case there is no reason to interfere with the impugned asses....

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....otice u/s 144 of the Act dated 21.11.2016, the AO has first time referred to capital gain on sale of land which means the AO obtained the copy of the Registered Transferred Deed dated 04.12.2008 which was executed by Smt. Ritu Aggarwal for a consideration of Rs. 1,85,000/- on 04.01.2008 by Sh. Mahender Kumar. Now neither the notice nor the proceedings u/s 147 could be validated by this notice. In ....