2019 (2) TMI 1194

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....o base and against the circumstance of the case, Ld. AO had made addition on the basis of AIR information only and order for a/y 2009-10 had been passed but there is not any transaction in a/y 2009- 10, as mentioned in order so, assessment order is null and void as time limit had been expired for passing order u/s 148. 2. Ld. ITO and Ld. CIT(A), had passed order u/s 144/147 and 250 respectively without providing an opportunity of being heard regarding production of evidences regarding investment in agriculture properties and assessment order had been made by AO & CIT(A). 3. That the AO had passed order u/s. 144/147 of the Income Tax Act without issuing notice u/s. 143(2) of Income Tax Act, 1961, which is against law as thi....

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....he factual matrix of the case and based on just an imagination and on fimsy ground. Submission was not made by the assessee because opportunity of being heard had not been provided. 8. The assessment order is therefore illegal being in violation of the principal of natural justice and unsustainable in law. 9. That the impugned assessment order is arbitrary, illegal, bad in law in violation of rudimentary principal of contemporary jurisprudence. That the provisions of section 271(1) (C) is not applicable in the case of the applicant. 10. That the impugned Assessment order passed by Ld. Assessing Officer, Ghaziabad is a , clear cut case of misunderstanding and wrong interpretation of Law. 11. That ....

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....r is clearly illegal, without jurisdiction and void ab initio. It was further submitted that assessment order was passed by AO without issuing notice u/s. 143(2) of the Act and was therefore, bad in law. It was further submitted that the Hon'ble Jurisdictional High Court in the case of "Lalit Mohan Gupta vs. CIT Allahabad", ITA No. 212 of 2007 judgment dated 24.2.2015 it is clear that where the notice u/s. 143(2) is not issued by the AO, the assessment proceedings would come to an end and would be deemed to have become final and there would remain no authority with the AO proceed further and to frame an assessment order. It was further submitted that assessee and his wife earlier savings to purchase these agriculture land and some amount ha....

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....on 31.10.2016 and issuing the demand notice u/s. 156 of the Act; penalty notice u/s. 271(1)(c). Such mistake in mentioning the assessment year wrongly in subsequent correspondences are nothing but mistake apparent from record with was recognized later and rectified by the AO by passing a valid order u/s. 154 of the Act on 13.01.2017. Hence, the argument of the assessee on this account fails and therefore, it was rightly held that the assessment order dated 31.10.2016 is a valid order, which does not need any interference on my part, hence, I uphold the action of the Ld. CIT(A) on the issue of dispute and reject the grounds raised by the assessee. 5.1 On the merits of the case, it is noted that assessee did not file any evidence in suppor....