2017 (4) TMI 1465

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....see against exparte order of CIT(A)-37, Mumbai dated 30/08/2016 for the A.Y. 2007-08, in the matter of order passed u/s.143(3) r.w.s. 147 of the IT Act. 2. It was contended by learned AR that since similar issue was involved, assessee has requested before the CIT(A) for consolidation of both the appeals, however, the CIT(A) has dismissed the appeal on the plea that nobody appeared on behalf of ....

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....s 147 by issuing notices u/s 148. Subsequently notices u/s 143(2) and 142(1) were also issued and served on the assessee. The assessee is a firm engaged in the business of Diamond Trading. The AO issued notices u/s 133(6) to the two parties from whom the appellant had made purchases to verify the genuineness of purchase transactions, however no reply was furnished by the said parties. Accordingly,....